CLA-2-85:S:N:N1:112 810487

Mr. George A. Galestro
F.W. Myers & Co., Inc.
20 North Central Avenue
Valley Stream, NY 11580

RE: The tariff classification of control cabinets from Germany

Dear Mr. Galestro:

In your letter dated May 8, 1995, on behalf of Walker Manufacturing, you requested a tariff classification ruling.

Your request covers eight (8) control cabinets which provide electrical power and direction to various machinery such as hydroforming presses, mechanical saw assemblies and an annealing furnace. Each of these cabinets contains a programmable logic controller (PLC), and various other electrical apparatus, such as motor controllers, AC inverters, and DC power convertors.

The applicable subheading for the control cabinets will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for other boards, panels, ... cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity.... The rate of duty will be 4.8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport