CLA-2-84:RR:NC:MM:106 G82630
Ms. Ginette Underwood
Siemens Westinghouse
30 Milton Avenue
P.O. Box 2510
Hamilton, Ontario, Canada
L8N 3K2
RE: The tariff classification of a gas turbine from Canada
Dear Ms. Underwood:
In your letter dated September 8, 2000 you requested a tariff classification ruling. You included descriptive literature with your request.
Your request concerns the Siemens Westinghouse gas turbine model W501 series used in industrial mechanical drive applications. These gas turbines are of a simple cycle type and do not have a nozzle. The W501 series is a single shaft turbine in which the compressor and turbine are built on a single shaft, with the turbine providing the motive force for the compressor and driving coupled machinery through a shaft. The W501 series gas turbines provide well over 5000 kW of power. For transportation considerations, the turbines are shipped in an unfinished condition with only minor components missing. For tariff purposes, these unfinished gas turbines have the essential character of a finished gas turbine.
The applicable subheading for the Siemens Westinghouse W501 series of gas turbines will be 8411.82.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other gas turbines of a power exceeding 5000 kW, other. The general rate of duty will be 2.5 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
Patrick J. Wholey at 212-637-7036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division