CLA-2-85:RR:NC:N1:113 E86434
Ms. Kathy Smale
Cinergy Services
1000 East Main Street
Plainfield, IN 46168-1782
RE: The tariff classification of a fuel cell stack and enclosed unit from Canada
Dear Ms. Smale:
In your letter dated August 23, 1999, you requested a tariff classification ruling.
The merchandise is a P2B Proton Exchange Membrane Fuel Cell Power Plant. The fuel cell power plant makes use of a fuel processor to extract hydrogen from natural gas. The hydrogen is then fed into a fuel stack, which generates water, heat and DC electricity. An electrical inverter converts the DC current to 250kW AC current. Because of the delicacy of the stack, you intend to import the stack and the enclosed unit in separate importations. GRI 2(a) extends the scope of a heading to cover incomplete articles, provided that the incomplete article has the essential character of the complete article. In the opinion of this office, the stack has the essential character of the completed fuel cell power plant.
The applicable subheading for the fuel cell stack will be 8501.62.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for AC generators, of an output exceeding 75 kVA but not exceeding 375 kVA. The general rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the enclosed unit will be 8503.00.9545, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of generators. The general rate of duty will be 3 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division