John M. Strough
Honey Electric Limited
400 Park Avenue West
Chatham, Ontario N7M 1W9
RE: The tariff classification of the Outdoor Switchgear from Canada
Dear Mr. Strough:
In your letter dated May 20, 2016 you requested a tariff classification ruling.
The item under consideration is referred to as the Outdoor Switchgear and is comprised of a large steel enclosure that consists of 5 interconnected units which you refer to as sections. Each section is equipped with various high voltage electrical switching and protecting apparatus for the purpose of supplying electrical power to large scale greenhouses. The Outdoor Switchgear is rated at 34.5 kV at 600 A and is imported as a fully assembled single unit.
The Outdoor Switchgear sections are said to be populated with various electrical devices and describe each section as follows: Section 1 houses the cable entry; Section 2 houses the 34.5 kV 600 A main load break switch, fuses, and lightning arrestors; Section 3 houses the 2,500 kVA transformer; Section 4 houses the 600V 4,000 A electrically operated circuit breaker; and Section 5 houses two electrical distribution panels, each containing 16 circuit breakers.
You state the Outdoor Switchgear is similar to the device described in NY N272541 and suggest the correct classification should be 8537.20.0020. This office agrees as the Outdoor Switchgear meets the terms of heading 8537 as having two or more apparatus of headings 8535 or 8536.
The applicable subheading for the Outdoor Switchgear will be 8537.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or distribution of electricity…: For a voltage exceeding 1,000 V: Switchgear assemblies and switchboards.” 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 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 firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division