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 power distribution devices from Korea
Dear Mr. Kwon:
In your letter dated December 1, 2025, you requested a tariff classification ruling on behalf of your client,
Segi Biz Co. Ltd.
The merchandise under consideration is described as five models of a power distribution device, individually
represented by the following model numbers:
SG-PD2L06-50A
SG-PD2L10-100A
SG-PD3L06-200A
SG-PD4L06-100A
SG-PD4L10-200A
The subject devices are comprised of 2, 3, or 4 copper busbars with incorporated tin mounting bolts for
electrical connections. The bars are held in place by side plates and incorporate a polycarbonate cover. The
highest voltage rating for the five models is 600V. In use, the subject device is mounted to a DIN rail within
an electrical cabinet. The device acts as a distribution hub, splitting incoming electrical power into multiple
outgoing circuits through the electrical connections.
In your request, you suggest that the correct classification for the subject power distribution devices should
be 8537.10.9150, Harmonized Tariff Schedule of the Untied States (HTSUS). We disagree.
Though the subject devices are comprised of multiple busbars that are used to distribute electricity, it is the
opinion of this office that these devices are more akin to simple connection assemblies than those more
accurately described within heading 8537, HTSUS. As the primary function of the device is to make
connections within an electrical system, we find heading 8536, HTSUS, more appropriate.
The applicable subheading for the power distribution devices, model numbers SG-PD2L06-50A,
SG-PD2L10-100A, SG-PD3L06-200A, SG-PD4L06-100A, and SG-PD4L10-200A, will be 8536.90.8585,
HTSUS, which provides for "Electrical apparatus…for making connections to or in electrical circuits…for a
voltage not exceeding 1,000 V: Other apparatus: Other: Other." The general rate of duty will be Free.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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