CLA-2-85:OT:RR:NC:N2:212
Jiwon Kwon
CUSAN Customs Service Incorporation
#309, 35, Magokjungang 2-ro, Gangseo-gu,
Seoul 07806
South Korea
RE: The tariff classification of terminal boxes from Korea
Dear Jiwon Kwon:
In your letter dated October 20, 2025, you requested a tariff classification ruling on behalf of your client, Segi
Biz Co. Ltd.
There are two items at issue with this request. The first is identified as the Plastic Terminal Box, item number
TB-10P15, and the second is identified as the Aluminum Terminal Box, item number AL-15P. Each box is
designed similarly and consists of a junction box assembly within which various terminal block assemblies
are mounted. The subject boxes are used to connect and distribute electricity in a wide range of applications,
including industrial machinery, commercial wiring, robotics, and control systems. We note that both boxes
are substantially similar in construction with the primary difference being the composition material.
In your request, you suggest that the correct classification for the subject boxes should be 8536.90.8530,
Harmonized Tariff Schedule of the United States (HSTUS). We disagree. The suggested subheading covers
junction boxes. Though we agree that the subject devices incorporate a junction box, they also incorporate
various terminal blocks, which are also classified within heading 8536, HTSUS. As such, it is our view that
the subject devices are comprised of multiple apparatus classified within heading 8536, HTSUS. As such,
heading 8537, HTSUS, is more appropriate.
The applicable subheading for the Plastic Terminal Box, item number TB-10P15, and the Aluminum
Terminal Box, item number AL-15P, will be 8537.10.9170, HTSUS, which provides for “Boards, panels,
consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric
control or the distribution of electricity…: For a collage not exceeding 1,000 V: Other: Other: Other.” The
general rate of duty will be 2.7 percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of South Korea will
be subject to an additional ad valorem rate of duty of 15 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.56, in addition to subheading
8537.10.9170, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Luke LePage at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division