CLA-2-85:RR:NC:1:110 L89506
Mr. Harold Averill
Corrigan Dispatch Company
P.O. Box 3610
1350 Cheers Boulevard
Brownsville, TX 78523-3610
RE: The tariff classification of circuit breaker parts from Mexico.
Dear Mr. Averill:
In your letter dated December 15, 2005 on behalf of your client Airpax Corporation you requested a tariff classification ruling.
The merchandise under consideration is components used in magnetic circuit breakers. Several samples of each product were submitted with your ruling request.
The first component is the “Delay Tubes.” The delay tubes are hermetically sealed tubes containing an iron core, a spring and a dampening fluid. They are used in Hydraulic Magnetic Circuit Breakers, which operate on a magnetic force produced by the load current flowing through a solenoid coil wound around a delay tube. The delay tubes regulate the trip time in the circuit breaker based on the fluid viscosity and the spring force within the tube.
The second component is identified as the “Mechanism.” The mechanism is the moving contact assembly of a circuit breaker. This apparatus consists of several metal components fitted with one contact pad and is designed to maintain pressure on the contact pad keeping the circuit closed allowing current to flow. The mechanism will collapse and open the circuit by separating its contact pad from the stationary contact within the circuit breaker when the breaker reaches its “trip” setting.
The third component is the “Coil.” The coil is an inductor that consists of a single conductor coiled around a plastic spool used for introducing inductance into an electric circuit. The coil creates the magnetic field used within the circuit breaker to operate the mechanism.
The forth component is identified as the “Terminals.” The several different samples provided for this ruling request are in various sizes and shapes, all consist of a metal strip cut and forged into shape and attached to additional metal components. Some terminals have either a threaded hole or stud for connecting into a panel or distribution board. From the information provided by you, all the terminals are designed specifically for use in magnetic circuit breakers and provide the stationary connecting points allowing current to flow through the circuit breaker.
The applicable subheading for the Coils will be 8504.50.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters…inductors…parts thereof: Other inductors: Other.” The general rate of duty will be 3 percent ad valorem.
The applicable subheading for the Delay Tubes, Mechanism and Terminals will be 8538.90.8020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: Other: Other: Other: Of automatic circuit breakers.” The general rate of duty will be 3.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Thomas Campanelli at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division