CLA-2-84:OT:RR:NC:N1:102
Mr. Dennis Crotty
UPS-SCS
P.O. Box 369
Pembina, ND 58271
RE: The tariff classification of noise control silencers and acoustic panels/enclosures from Canada
Dear Mr. Crotty:
In your letter received December 29, 2010 you requested a tariff classification ruling on behalf of your client, VAW Systems. Descriptive literature and pictures were included with your submission.
The items in question are described as industrial, turbine and commercial noise control silencers and acoustic panels/enclosures. Silencers are used in applications to control noise in local, residential and industrial environments. The inner components are designed to absorb sound produced by motors, fans, engines and air handling units. The silencers have no moving parts, electrical or mechanical components.
The industrial and turbine silencers are available in various sizes. They are comprised of a steel outer shell with internal acoustic baffles made of galvanized steel panels lined with sound absorbing fiberglass insulation. You indicate that the industrial silencers can be used on blower fans to reduce the noise exiting the inlet/outlet of the fans and that the turbine silencers can be used on power generating packages to reduce noise exiting the inlet/outlet of the gas turbine. Accessories such as weather hoods, reducing transitions, filter boxes and flex connectors are used with these silencers to protect the fans, gas turbine and equipment from the elements.
The commercial silencers are constructed of a galvanized steel outer shell with internal acoustic baffles made of galvanized steel panels lined with sound absorbing fiberglass insulation. You state that these silencers are also available in various sizes and can be used in HVAC systems to reduce noise generated by machinery.
The applicable subheading for the noise control silencers will be 8487.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other machinery parts, not containing electrical connectors, insulators, coils contacts or other electrical features, and not specified or included elsewhere in Chapter 84. The general rate of duty will be 3.9 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/.
Regarding the acoustic panels/enclosures, additional information is needed in order to issue a tariff classification ruling. What are the panels constructed of (iron, steel, etc.)? Are they also lined with sound absorbing fiberglass insulation? Do the panels incorporate any other components? Please provide a detailed description of their intended use. Are the panels specifically designed to enclose a specific machine(s) in order to provide noise control? Besides enclosing noisy equipment or machinery, can these panels be used for any other purposes? Please explain. Where are the panels used? How are they being imported?
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 Kenneth T. Brock at (646) 733-3009.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division