HKMTS Elec LLC
344-F Xingrong Rd
RE: The tariff classification of a fused disconnect switch from Mexico or China
Dear Ms. Chen:
In your letter dated November 28, 2017 you requested a tariff classification ruling.
The item under consideration is referred to as the Fusible General Duty Safety Switch (Safety Switch) which is comprised of a steel enclosure that contains a 3 pole, 4 wire disconnect switch, cartridge style fuse slots for each pole, and fuses per the customer’s order. On the exterior of the enclosure is the switch operator handle which can be padlocked. The Safety Switch is rated at 240 Volts, 60 Amps, and is used in a variety of indoor applications.
In your request you suggest the Safety Switch is properly classified as a knife switch under 8536.50.9045, Harmonized Tariff Schedule of the United States (HTSUS). As an alternative, you state that the Safety Switch enclosure contains a knife switch, fuse slots, and is imported with the fuses, and would therefore be classified under 8537.10.9170, HTSUS, which provides for two or more apparatus of headings 8535 and 8536. We agree with your alternative suggestion as the Safety Switch is fully described within heading 8537, HTSUS.
The applicable subheading for the Fusible General Duty Safety Switch will be 8537.10.9170, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other.” 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