CLA-2-85:OT:RR:NC:N4:120

Woo-Nam Son
LS Industrial Systems Co., Ltd.
LS Tower, LS-ro 127, Dongan-gu
Anyang-si
Gyeonggi-do, 14119
South Korea

RE: The tariff classification of a circuit breaker from South Korea.

Dear Mr. Son:

In your letter dated December 8, 2015, you requested a tariff classification.

The item under consideration is referred to as the Earth Leakage Circuit Breaker, (ELCB), Model EBH-203c, which is a device designed to automatically protect electrical circuits from overcurrent, short-circuit, or when electric leakage is detected. The ELCB consists of an insulated plastic housing measuring approximately 105 mm wide by 165 mm tall and is 60 mm deep with a vertically positioned operator, an earth leakage trip indicator, a residual current indicator, and a mechanical trip test button. The device is rated for 220/440 volts, and may also be used to manually open and close circuits.

As indicated in the literature submitted to this office, the ELCB is a three-pole thermally operated circuit breaker with a snap acting trip mechanism that provides for automatic interruption of electrical circuits when an overload condition is encountered. However, the ELCB also senses stray voltages, (earth leakage), and interrupts the circuit upon detection, thereby providing protection from electrical shock.

You suggest the ELCB is classified in subheading 8536.20, Harmonized Tariff Schedule of the United States (HTSUS), and this office agrees. The ELCB is a molded case circuit breaker with the additional features of detecting and protecting circuits from earth leakage through the use of a current transformer.

The applicable subheading for the Earth Leakage Circuit Breaker, model EBH-203c will be 8536.20.0020, HTSUS, which provides for "Electrical apparatus for switching or protecting electrical circuits…for a voltage not exceeding 1,000 V: Automatic circuit breakers: Molded case." The rate of duty will be 2.7 percent ad valorem.

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 Karl Moosbrugger at [email protected].

Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division