CLA-2-85:OT:RR:NC:N1:112
Frank David Gomez
World Exchange, Inc.
8840 Bellanca Ave
Los Angeles, CA 90045
RE: The tariff classification of an “inclinometer” from Spain
Dear Mr. Gomez:
In your letter dated December 8, 2010, you requested a tariff classification ruling on behalf of your client, Opel Solar, Inc.
The article in question is a component of the TF-800 single axis tracker, which is designed to physically change the position of a solar panel in relation to the sun. It consists of an electric motor and an inclinometer. The electric motor (model 319) is a 12VDC motor with an output of 60W.
In your original submission, you suggest classifying the component in HTSUS 9031.80.0080, which provides for other, non-optical measuring and checking instruments. You indicate that the motor for the solar panel tracking device contains an inclinometer, and would thus be classified in that heading. While the article may indeed contain an inclinometer, which allows it to determine the angle of the solar panel to which it is attached in relation to the ground, the primary function of the article is to physically change the angle of the solar panel, which it does through the motor. As a result, the inclinometer’s function is subsidiary to that of the motor, thus the article would not be classified in Heading 9031, but rather based on the motor itself.
The applicable subheading for the “inclinometer” will be 8501.31.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric motors…: Other DC Motors…: Of an output not exceeding 750 W: Motors: Exceeding 37.5 W but not exceeding 74.6 W”. The rate of duty will be 2.8%.
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 Steven Pollichino at (646) 733-3008.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division