CLA-2-85:OT:RR:NC:N1:112
Neil R. Trenchard
VP Export Control & Customs
Siemens Corporation
170 Wood Ave South
Iselin, NJ 08830
RE: The tariff classification of electrolysis cells from Great Britain
Dear Mr. Trenchard:
In your letter dated July 3, 2013, you requested a tariff classification ruling.
The items in question are assembled seawater electrolysis cells. Each seawater cell is made up of three shells of different diameters. The cells consist of an inner shell which measures 2 inches in diameter by 35.5 inches in length. The two outer shells measure 2.38 in diameter by 16.65 inches in length. There are 6 plastic o rings and 3 plastic couplings per individual shell. The shells are specifically designed to Siemens specifications for placement in the Chloropac System. The outer shell and the smaller diameter tube known as the inner shell are made of titanium. One half of the outside surfaces of both the inner shell and the outer shell are coated with platinum. There are 2 tabs on the outside surface of the outer shell which allow for the attachment of wires to run electricity through the cell.
The inner shell is placed inside the outer shell so that each half of the cell has an uncoated titanium surface and a platinum coated surface. The platinum applied to the inner and outer shells act as a catalyst to allow the proper chemical reactions to occur to produce hypochlorite and in essence facilitates electrolysis inside the cell when electricity is applied. Plastic o rings and couplings are then attached to the sides of the tubes to connect and secure the cell together. For transportation purposes the cells may be imported disassembled but packaged with all the parts to form a complete cell. After importation the cells are installed into enclosures and the wiring is connected to each cell to provide power for the electrolysis process. These cells are used in the Siemens Chloropac Electrolysis System. The seawater cells are used in marine environments by the U.S. Navy, and the oil and gas industries.
You suggested subheading 8543.90.8880, HTSUS, as other parts of electrical machines and apparatus. However, the assembled seawater electrolysis cell is specifically provided for under 8543.30.0000. It is a complete article that is used to facilitate electrolysis when electricity is applied to it.
The applicable subheading for the assembled seawater electrolysis cells will be 8543.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electrical machines and apparatus…: Machines and apparatus for electroplating, electrolysis or electrophoresis." The rate of duty will be 2.6%.
The applicable subheading for the spare parts: Platinum coated Inner and Outer Shells and Uncoated Outer Shells will be 8543.90.8880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machine and apparatus…: Parts: Other: Other: Other: Other.” The rate of duty will be 2.6 %.
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 Josephine Heaning at (646) 733-3015.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division