CLA-2-85:OT:RR:NC:N2:220
Jesse Weisman
JW Customs Brokers LLC
8200 Hampson St
New Orleans, LA 70118
RE: The tariff classification of bus bars from Brazil
Dear Mr. Weisman:
In your letter dated January 11, 2021 you requested a tariff classification ruling on behalf of your client, Termomecanica Sao Paulo SA.
The merchandise under consideration is referred to as bus bars, which are described as being composed of a highly conductive electrical grade aluminum alloy. At the time of importation, the bus bars are pre-cut to customer requirements and further worked by rounding the edges to specifications. You state that the rounded edge is intended to reduce electrical corona discharge, which is a requirement for high voltage applications. The bus bars have a maximum rating of up to 115 kV.
You indicate that the bus bars do not undergo any additional work post importation, except for final drilling for fitting into electrical switches. In use, the bus bars are incorporated into electrical switching terminals pads to conduct high voltage connections.
The applicable subheading for the bus bars will be 8535.90.8060, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 V: Other: Other: Other.” The general rate of duty will be 2.7 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 the World Wide Web at https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division