Mr. Paul Vroman
Danzas AEI International
120 Tokeneke Road
Darien, CT 06820
RE: The tariff classification of boat thrusters from Norway
Dear Mr. Vroman:
In your letter dated February 5, 2005 on behalf of Imtra Corp. of New Bedford, Massachusetts you requested a tariff classification ruling.
The boat thrusters are designed for mounting on the bow or stern of a boat. They aid in the movement and steering of the boat during docking and in tight maneuvering situations. The thrusters are either electrically or hydraulically powered. The electric thrusters contain a DC motor attached directly to the unit. The hydraulic thrusters are powered by a hydraulic power system attached by hoses. You refer us to pages 10 through 12 of the Side Power Thruster Systems 2005 catalog provided with your request.
The Side-Power Electric Thrusters (Model #’s SP30Si, SP40Si, SP55Si, SP75Si, SP95Ti, SP125Ti, SP155Ti, SP200TCi, SP240TCi, SP285TCi) consist of a DC electric motor housed in a circular metal shell with solenoids and an electronic controller attached to the side of the shell in a mailbox-shaped housing. Attached to the bottom of the motor shell is a square, hollow, metal bracket which can be used to connect to an optional “tunnel” used for extension of the thruster. Within the bracket and attached to the bottom of the motor is a bronze, upside-down-T-shaped gear box with either one or two propellers attached over the end(s) of the T-bar. At the very tip of each end of the T-bar are zinc anodes to slow down the corrosion of the metal components of the thruster. The thrusters range in size from 14 to 30 inches and may have a single propeller (Si models), two propellers which spin the same direction (Ti models) or two propellers which spin in opposite directions (TCi models).
The Side-Power Hydraulic Thrusters, Models SP 100 HYD, SP 220 HYD, SP 300 HYD and SP 550 HYD, are for larger commercial vessels and superyachts which require greater thrust. All models have a twin propeller system however in the SP 220, 300 and 550 it is counter rotating. You indicate that they will be imported with and without the hydraulic power system.
You mention that your client Imtra believes that all of these thrusters should be classified as pumps for liquids within Heading 8413 as their function is to push water through the tunnel housing. A review of the literature however indicates that these boat thrusters are not pumps.
The applicable subheading for the Side-Power Electric Thrusters (# SP30Si, SP40Si, SP55Si, SP75Si, SP95Ti, SP125Ti, SP155Ti, SP200TCi, SP240TCi) will be 8501.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electric motors ... : Other DC motors ... : Of an output exceeding 750 W but not exceeding 75 kW: Motors: Exceeding 750 W but not exceeding 14.92 kW. The duty rate will be 2.9%.
The applicable subheading for the Side-Power Electric Thruster (# SP285TCi) will be 8501.32.5540, Harmonized Tariff Schedule of the United States (HTS), which provides for Electric motors ... : Other DC motors ... : Of an output exceeding 750 W but not exceeding 75 kW: Motors: Other: Other: Other. The duty rate will be Free.
The applicable subheading for the Hydraulic Thrusters, Models SP 100, 220, 300 and 550, imported without the hydraulic power system will be 8479.89.9897, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter: other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 percent.
The applicable subheading for the same Hydraulic Thrusters imported with the hydraulic power system will be 8412.29.80, HTS, which provides for other engines and motors: hydraulic power engines and motors: other: other. The rate of duty will be free.
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 Robert Losche at 646-733-3011.
Robert B. Swierupski