CLA-2-85:OT:RR:NC:N4:120
Mr. Jason Lee, Esq.
Kim and Chang
39 Sajik-ro 8-gil, Jongno-ku
Seoul 03170
South Korea
RE: The tariff classification of a circuit breaker components from South Korea
Dear Mr. Lee:
In your letter dated November 19, 2015 you requested a tariff classification ruling on behalf of your client, LS Industrial Systems Co., Ltd.
The merchandise under consideration is identified by you as the “Vacuum Interrupter,” which consists of the electrical contacts and ceramic insulators necessary for making and/or breaking electrical connections in a high voltage vacuum circuit breaker.
The Vacuum Interrupter is described as a component of a vacuum type automatic circuit breaker, where the electrical contacts are placed in a vacuum that minimizes the electrical arc during a change in open and closed states. The Vacuum Interrupter is cylindrical in shape, and contains a fixed contact and a movable contact. In use, the flow of electricity is broken when the movable contact is separated from the fixed contact. This device is said to be used solely as a part of the vacuum circuit breaker.
The applicable subheading for the Vacuum Interrupter will be 8538.90.8020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: Other: Other: Other: Of automatic circuit breakers.” The rate of duty will be 3.5% 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 Karl Moosbrugger at: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division