CLA-2-85:OT:RR:NC:N4:120

Woo-Nam Son
LS Industrial Systems Co., Ltd.
LS Tower, LS-ro 127, Dongan-gu
Anyang-si
Gyeonggi-do, 14119
South Korea

RE: The tariff classification of an electrical protection device from South Korea.

Dear Mr. Son:

In your letter dated December 8, 2015 you requested a tariff classification.

The item under consideration is referred to as the Air Circuit Breaker (ACB) with Relay, Model AH-10D3. The ACB with Relay is a type of automatic circuit breaker that is used to protect electrical circuits from a variety of detected fault conditions. The subject device is described as consisting of an overcurrent relay (OCR) module, a charging motor, and an arrangement of switches, coils, contacts, trip mechanisms, shunt coils, etc. that comprise the electrical connect and disconnect functions. The ACB with Relay components are housed within a single enclosure that you refer to as a cradle. In your request, you state the instant device is used as a main circuit breaker for power distribution systems in buildings, factories, ships, etc. and operates at a maximum of 635 volts.

In use, the ACB with Relay is installed between the power source and a protected system or electrical circuit. As stated above, the ACB with Relay is comprised of circuit breakers, switches, electrical contacts and a controller. The OCR module, acting as the supervisory controller for the unit, performs the monitoring and measuring functions, instructs the Trip Relay to open the circuit and disconnect power when a fault condition is detected, and communicates fault data to an external device. On the front of the ACB with Relay are various selection switches where a user can adjust a trip response delay time or manually open or close the electrical circuit.

The applicable subheading for the ACB with Relay, Model AH-10D3, will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity,…: For a voltage not exceeding 1,000 V: Other: Other: Other." The rate of duty will be 2.7 percent ad valorem.

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,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division