Mr. Barry E. Stark
Hitachi America, Lt.
50 Prospect Avenue
Tarrytown, NY 10591
RE: The tariff classification of a CT/Snubber PCB and a IGBT PCB from Japan
Dear Mr. Stark:
In your letter dated May 23, 2012 you requested a tariff classification ruling.
The merchandise subject to this ruling is a CT/Snubber PCB and an IGBT PCB. A sample of the CT/Snubber PCB was submitted and is being returned to you as per your request. A photograph of the IGBT PCB was furnished because a sample was not available. The photograph will remain within our file.
The CT (Current Transformer)/Snubber PCB is a printed circuit board that is able to handle large current peaks, and is used for the protection of other components/circuits in the inverter itself. This printed circuit board is populated with electronic components, specifically resistors, capacitors, diodes, transistors, and inductors. As such, it is a printed circuit assembly as defined within Additional U.S. Note 1 to Section XVI of the Harmonized Tariff Schedule of the United States (HTSUS). The highest voltage in which the inverters are exposed to under normal conditions is approximately 800 volts. The CT/Snubber PCB is a component of a speed drive controller for an electric motor.
The IGBT (Insulated Gate Bipolar Transistor) PCB is a printed circuit board populated with standard electronic components, specifically resistors, capacitors, diodes, integrated circuits, transistors, and inductors. As such it is a printed circuit assembly as defined within Additional U.S. Note 1 to Section XVI of the Harmonized Tariff Schedule of the United States (HTSUS). It regulates current/voltage output to an IGBT module. It is used to turn the IGBT module on and off and to limit and regulate it. The IGBT PCB is a component of a speed drive controller for an electric motor.
The applicable subheading for the CT/Snubber PCB and the IGBT PCB will be 8504.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electrical transformers, static converters and inductors; parts thereof: Parts: Other: Printed circuit assemblies: Of the goods of subheading 8504.40 or 8504.50 for telecommunication apparatus.” The rate of duty will be free.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Linda M. Hackett at (646) 733-3015.
Thomas J. Russo
National Commodity Specialist Division