CLA-2-85:OT:RR:NC:1:110
Ms. Virginia Nell Cummings
Dairyland Electrical Industries, Inc.
P.O. Box 187
Stoughton, WI 53589
RE: The tariff classification of corrosion and cathodic protection devices.
Dear Ms. Cummings:
In your letter dated April 29, 2010, you requested a tariff classification ruling.
The merchandise under consideration is the Solid-State Decoupler (SSD) and the Solid-State Polarization Cell Replacement (PCR).
The SSD is a solid state device enclosed within a cylindrical housing measuring approximately 8.7 inches long with a diameter of approximately 3.22 inches. The SSD features two electrical terminals (+ and -) extending out one end and is attached to a stainless steel bracket with mounting slots. The SSD can be used between two grounding systems, or other structures that require alternating current (AC) safety bonding while preventing galvanic corrosion of conduits or other metal piping of dissimilar metals by allowing low voltage AC to flow through the metal conduits or piping. The SSD protects electrical circuits and equipment by providing mitigation of induced AC voltage, over-voltage protection of equipment from AC faults, lightning, and switching transients (e.g. insulated joints).
The PCR is a solid state device enclosed within a rectangular box measuring approximately 2.5 inches by 2.5 inches square and is 4.4 inches long. This device features two electrical terminals (+ and -) extending out one end for connecting electrical conductors providing cathodic protection, which is an electrical method of preventing corrosion on metallic structures which are in electrolytes such as soil or water. The PCR protects electrical circuits and equipment by providing over-voltage protection of insulated joints, mitigation of induced AC voltage blocking stray direct current (DC) voltage, AC grounding and DC isolation of cathodically protected electrical equipment (such as motor operated valves), DC isolation of cathodically protected electrical equipment from power utility grounding systems, over-voltage protection of equipment from AC faults, lightning and switching transients.
The applicable subheading for the Solid-State Decoupler (SSD) and the Solid-State Polarization Cell Replacement (PCR) will be 8536.30.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical apparatus for switching or protecting electrical circuits…for a voltage not exceeding 1,000 V: Other apparatus for protecting electrical circuits: 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 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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division