CLA-2-85:OT:RR:NC:N1:109
Mr. Paul Fitzpatrick
Managing Director
Global Trade Management
YRC Logistics
20 Central Street, Suit 108
Salem, MA 01970
RE: The tariff classification of heat sinks, PC boards, DC cables with fittings,
inverter housing, channels, channel kits, and mount racks from China
Dear Mr. Fitzpatrick:
In your letter dated August 3, 2010, you requested a tariff classification ruling on behalf of your client, Petra Solar.
The merchandise subject to this ruling are heat sinks, PC boards, DC cables with fittings,
an inverter housing, channels, channel kits, and mount racks.
The heat sinks are aluminum inverter components. Their function is to dissipate heat generated during DC/AC conversion.
The PC boards are raw printed circuit boards. They are not populated with electronic components nor are they programmed.
The DC cables with fittings are used to make a connection for inverters.
The inverter housing is designed specifically to house the components of an inverter. It consists of front, back and top panels. The front and back panels are made of steel and the top panel is made of aluminum. The back panel is affixed with an antenna connector and holes are cut into the panels for cables to run through.
The channels are made of extruded aluminum brackets and the channel kits are made of extruded aluminum brackets, hangers and plates/washers. The brackets are specifically designed to facilitate the installation of the Utility Grade SunWave™ UP Series, which is a smart grid interactive solar system, on street light and utility poles.
The mount racks are aluminum brackets that connect to the channels and hold photovoltaic solar panels.
You suggested that the classification of the channel, channel kits, and mount racks should be Harmonized Tariff Schedule of the United States (HTSUS) subheading 8302.50.0000 which provides for “Hat-racks, hat pegs, brackets and similar fixtures, and parts thereof.” However, the channel, channel kits and mount racks are designed for mounting the instant merchandise to street light and utility poles. These poles are not ejusdem generis with the articles listed in heading 8302, i.e., staircases, furniture, coachwork, etc. Therefore the instant merchandise cannot be classified in heading 8302. Alternatively, you stated that if subheading 8302.50.0000 did not apply, you believed that the channel, channel kits, and mount racks would be properly classified under subheading 8504.90.9550, which provides for “Electrical transformers, static converters (for example rectifiers) and inductors; parts thereof: Parts: Other: Other: Other parts: Of static converters.” However, the channel, channel kits, and mount racks are not integral to the functioning of the inverter nor are they part of the housing of the inverter. Rather, the channel and channel kits are aluminum brackets, hangers and plates/washers designed to facilitate the installation of the Utility Grade SunWave™ UP Series, which is a smart grid interactive solar system, on street light and utility poles and the mount racks are aluminum brackets that connect to the channels and hold photovoltaic solar panels. As such, neither the channels, channel kits, nor the mount racks facilitate in enabling the inverters to execute their function nor do they house the components that makeup the inverter. The channels, channel kits, and mount racks are more appropriately classified under subheading 7616.99.5090, which provides for “Other articles of aluminum: Other.” Therefore, classification within subheading 8504.90.99550 is inapplicable.
The applicable subheading for the heat sinks and the inverter housing will be 8504.90.9550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters (for example rectifiers) and inductors; parts thereof: Parts: Other: Other: Other parts: Of static converters.” The rate of duty will be 2.4 percent ad valorem.
The applicable subheading for the PC boards will be 8534.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “printed circuits.” The rate of duty will be free.
The applicable subheading for the DC cables with fittings will be 8544.42.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulated wire, cable…: Other electric conductors, for a voltage not exceeding 1,000V: Fitted with connectors: Other: Other.” The rate of duty will be 2.6 percent ad valorem.
The applicable subheading for the channels, channel kits, and mouth racks will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of aluminum: Other.” The rate of duty will be 2.5 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 Linda M. Hackett at (646) 733-3015.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division