CLA-2-76:OT:RR:NC:N1:113
Mr. Michael L. Kaster
Rolls-Royce Energy Systems Inc.
2001 S. Tibbs Avenue
Speed Code S36
Indianapolis, IN 46241
RE: The tariff classification of aluminum coupling guards and coupling guard adaptors from unknown countries
Dear Mr. Kaster:
In your letter dated June 15, 2012, you requested a tariff classification ruling. Engineering drawings of the subject coupling guards and coupling guard adaptors were submitted for our review.
The items under consideration are identified in your letter as three coupling guards and two coupling guard adaptors. The function of the coupling guard is to prevent personnel from accessing the rotating parts of the coupling during operation of the equipment. The adaptors are used to provide a means to attach the guards to various types of equipment.
Item 1 and Item 4 are described as coupling guards made from aluminum alloy. The guards prevent direct contact by personnel to the rotating parts of the shaft coupling. The Item 1 coupling guard features a shaft coupling that connects an AC generator and a gearbox. The coupling guard along with the generator and gearbox are incorporated into an electric power generation unit. The Item 1 coupling guard is installed using adaptors. The Item 4 coupling guard features a shaft coupling that connects a power turbine and a gearbox. The coupling guard
along with the power turbine and gearbox are incorporated into an electric power generation unit.
The Item 4 coupling guard is attached using adaptors to both the power turbine and the gearbox.
Item 2 and Item 3 are adaptors made from aluminum alloy. The adapters under consideration are used to attach one side of the coupling guard to the AC generator and the other side of the guard to the gearbox.
Item 5 is described as a coupling guard made from aluminum alloy. The guard prevents direct contact by personnel to the rotating parts of the shaft coupling. The Item 5 coupling guard features a shaft coupling that connects a power turbine and a centrifugal compressor. The coupling guard along with the power turbine and centrifugal compressor are incorporated into a pipeline compressor used to move natural gas through a pipeline. The guard is attached using adaptors to both the power turbine and the centrifugal compressor.
You have proposed classification for the Items 1 and 4 coupling guards and the Items 2 and 3 adapters under subheading 8503.00.9560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts suitable for use solely or principally with the machines of 8501 or 8502, other…other, or subheading 7616.99.5090, HTSUS, which provides for other articles of aluminum, other…other. Items 1, 2, 3 and 4 are not actual parts of any machine classified in headings 8501 and 8502, HTSUS. The subject guards are accessories used as a safeguard against accidental human contact with the rotating parts of a larger unit, which may incorporate an item classified in headings 8501 and 8502, HTSUS. Items 1, 2, 3 and 4 may be considered accessories, however, heading 8503, HTSUS, does not provide for accessories. Therefore, Items 1, 2, 3 and 4 are not classifiable in heading 8503, HTSUS. The coupling guards and adapters in question are classifiable in heading 7616, HTSUS, which provides for other articles of aluminum.
You have proposed classification for the Item 5 coupling guard under subheading 8414.90.4175, HTSUS, which provides for parts of compressors, other…other, or subheading 7616.99.5090, HTSUS, which provides for other articles of aluminum, other…other. Item 5 is not a part within the context of heading 8414, HTSUS, therefore, the subject coupling guard is not classifiable in heading 8414, HTSUS. The guard in question is classifiable in heading 7616, HTSUS, which provides for other articles of aluminum.
The applicable subheading for the coupling guards (Items 1, 4 and 5) and the coupling guard adaptors (Items 2 and 3) will be 7616.99.5090, HTSUS, which provides for other articles of aluminum, other, other. The rate of duty will be 2.5 percent ad valorem.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you
can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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 Ann Taub at (646) 733-3018.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division