CLA-2-39:OT:RR:NC:N4:421
Mr. Bryan Aisenbrey
3M Company
3M Center, Building 225-4S-18
St. Paul, MN 55144-1000
RE: The tariff classification of conductor covers from Canada
Dear Mr. Aisenbrey:
In your letter dated April 1, 2011, you requested a tariff classification ruling.
The samples submitted with your request, identified as CCI Series conductor covers, are tube shaped lengths of silicone plastic. The covers are designed to insulate bare aerial conductors that are close to grounded equipment. They provide a layer of electrical insulation and prevent birds and other animals from shorting out a system. The covers are extruded as tubes and then split longitudinally so that they can be opened to be installed over the conductors. The sides overlap to form a tube-shaped protective cover. The tubing is slit on the bias, resulting in edges with tapered thicknesses that, when overlapped, equal the thickness of the rest of the tube.
The conductor covers are available in various diameters and in two thicknesses. The thinner construction is rated for 15 kV while the thicker construction is rated for 25 kV. The tubes are supplied on 100 foot rolls and are cut to length as needed. They are applied by opening up the tube, sliding it onto the conductor, and securing it with cable ties or silicone tape. They are designed for field installation without the need for special tools.
You suggest classification in subheading 8546.90.0000, Harmonized Tariff Schedule of the United States (HTSUS). Heading 8546 provides for particular types of devices that are known as electrical insulators. These devices are used to physically fix, support or guide electrical current conductors, while at the same time insulating them from their surroundings. The tubing material that is the subject of your ruling request does not fix, support or guide an electrical current conductor. Rather, it is solely an insulating jacket or covering. As such, it is not described in heading 8546.
The applicable subheading for the CCI Series conductor covers will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division