CLA-2-85:OT:RR:NC:N1:112
Mr. Felix Li
Schenker of Canada Limited
6555 Northwest Drive
Mississauga, Ontario L4V 1K2
RE: The tariff classification of thermoelectric generators from Canada
Dear Mr. Li:
In your letter dated August 15, 2013, you requested a tariff classification ruling on behalf of your client, Global Thermoelectric Incorporated.
The merchandise under consideration are direct current (DC)Thermoelectric Generators (model numbers 1120,1500,5030, 5050, 5060, 5100,5120, 5220, 8500, and 8550). Each identified model generator converts heat directly into electricity. Heat moves from a gas burner through a thermoelectric module called a thermopile thereby causing an electrical current to flow. The thermopile contains semiconductor elements and provides a chemically stable environment while the burner maintains a high temperature on the hot side and cooling fins keep the other side cool. The temperature difference across the thermopile creates steady DC electricity.
You suggested subheading 8502.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electric generating sets and rotary converters: Other generating sets: Other." However, the Explanatory Notes to heading 8502, HTSUS, state in relevant part: The expression "generating sets" applies to the combination of an electric generator and any prime mover other than an electric motor (e.g., hydraulic turbines, steam turbines, wind engines, reciprocating steam engines, internal combustion engines). Generating sets consisting of the generator and its prime mover which are mounted (or designed to be mounted) together as one unit or on a common base) are classified here provided they are presented together (even if packed separately for convenience of transport).
The DC Thermoelectric Generators do not incorporate any prime movers. They do not contain any moving parts.
The applicable subheading for the thermoelectric generators will be 8501.31.8000, HTSUS, which provides for "Electric motors and generators: Other DC motors; DC generators: Of an output not exceeding 750 W: Generators." 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 Benjamin Peleg at (646) 733-3015.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division