CLA-2-85:RR:NC:1:110 L81896

Mr. Jayson Gispan
Coppersmith Inc.
434 Rozzi Place
So. San Francisco, CA 94080

RE: The tariff classification of electromechanical relays from Japan.

Dear Mr. Gispan:

In your letter dated January 4, 2005, on behalf of your client Aromat Corporation (Matsushita Electric Works, America) you requested a tariff classification ruling.

The merchandise under consideration is four electromechanical relays: HG2-DC48V, HG2-DC110V, NC2D-JP-DC48V and NC2D-JP-DC110V. The four relays are plastic enclosures containing a coil and contacts. The contacts are opened or closed by an electromechanical force created by the coil, which actuates the contacts to make or break a circuit. Relays HG2-DC48V and HG2-DC110V measure approximately 1.42 inches by 1.34 inches and are 2.2 inches high. They are designed for both plug-in and direct soldering installations. Relay HG2-DC48V features a 48V coil for actuating its two N/O and N/C (Normally Open/Normally Closed) contacts rated at 20A. Relay HG2-DC110V features a 110V coil for actuating its two N/O and N/C contacts rated at 20A.

Relays NC2D-JP-DC48V and NC2D-JP-DC110V are flat/vertical type space saver electromechanical relays. The flat series measuring approximately 1 inch square and is .43 inches high, the vertical series measures 1 inch by .44 inches and is 1.1 inches high. These relays are designed for installations where space is limited. They may be soldered into place or installed into an accessory socket, which incorporates a spring clip, permitting easy “snap-in” attachment into the socket that would be attached to a chassis or panel. Relay NC2D-JP-DC48V features a 48V coil for actuating its two N/O and N/C contacts rated at 5A. Although the coil is described as a 48V coil, the specifications indicate that its maximum allowable voltage is 64.8V. Relay NC2D-JP-DC110V features a 110V coil for actuating its two N/O and N/C contacts rated at 5A.

In HQ 965895, dated December 13, 2002, Customs commented that an “electromechanical” switch is one in which mechanical movement is created via electrical force (i.e. electromagnetic, electrostatic, etc.), rather than by manual operation.

The applicable subheading for the HG2-DC48V will be 8536.41.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical apparatus for switching or protecting electrical circuits…for a voltage not exceeding 1,000 V: Relays: For a voltage not exceeding 60 V: Other: Other: Other: Electromechanical.” The general rate of duty will be 2.7 percent ad valorem.

The applicable subheading for the HG2-DC110V will be 8536.49.0075, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical apparatus for switching or protecting electrical circuits…for a voltage not exceeding 1,000 V: Relays: Other: Other: Electromechanical.” The general rate of duty will be 2.7 percent ad valorem.

The applicable subheading for the NC2D-JP-DC48V and the NC2D-JP-DC110V will be 8536.49.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical apparatus for switching or protecting electrical circuits…for a voltage not exceeding 1,000 V: Relays: Other: With contacts rated at less than 10 A: Electromechanical.” The general rate of duty will be 2.7 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 Eileen S. Kaplan at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division