Mr. James F. Morgan
PBB Global Logistics
883-D Airport Park Road
Glen Burnie, MD 21061
RE: The tariff classification of a fuel cell generator from Canada.
Dear Mr. Morgan:
In your letter dated January 22, 2003, you requested a ruling on behalf of Fuel Cell Technologies Ltd. on tariff classification.
The merchandise is the FCT 5 kV SOFC Power System. The power system is a generator that uses a solid-oxide fuel cell to convert fuel into electrical energy without the use of intermediate combustion processes. The system contains a fuel cell stack, an inverter, a battery pack, control electronics, air blowers, and appropriate gas fuel connecting equipment. The generator uses a chemical reaction between gas fuel and oxygen to produce a net power output of 1 to 5 kW that can be augmented up to a 10-kW peak output for 30 minutes with the battery pack. The inverter is used to produce AC power.
The applicable subheading for this product will be 8501.61.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for AC generators (alternators): Of an output not exceeding 75 kVA. 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 James Smyth at 646-733-3018.
Robert B. Swierupski