CLA-2-85:OT:RR:NC:N2:212
Aleš Kainz
EGE, s.r.o.
Novohradská 34
eské Budjovice
Czech Republic
RE: The tariff classification of an Isolated Phase Bus System from the Czech Republic
Dear Mr. Kainz:
In your letter dated January 12, 2026, you requested a tariff classification ruling.
The merchandise under consideration is described as an Isolated Phase Bus (IPB) system. The subject system
is comprised of a hollow aluminum tube held within an outer aluminum enclosure by cast-resin posts. The
inner tube functions as an electrical conductor, able to carry high levels of current. The air gap between the
inner conductor and the enclosure acts as dielectric insulation, while the cast-resin posts are the structural
component. Based upon the information provided, the inner conductor component is bare aluminum and is
not coated or covered with any electrical or thermal insulating material.
The IPB system is designed to carry electricity over distances within power plants and other high-voltage
systems where large amounts of power need to be transferred safely. We note that the system can be
configured to the specifications of the end customer and is imported into the United States in sections to be
installed as needed.
In your request, you provide evidence detailing your opinion that the system should be classified under
heading 8543, Harmonized Tariff Schedule of the United States (HTSUS). As the IPB system is specifically
designed to perform an electrical function that is not provided for by the terms of any other heading within
Chapter 85, HTSUS, we agree with the suggested heading.
The applicable subheading for the IPB system will be 8543.70.9860, HTSUS, which provides for “Electrical
machines and apparatus, having individual functions, not specified or included elsewhere in this chapter;
parts thereof: Other machines and apparatus: Other: Other: Other: Other.” The general rate of duty will be
2.6% ad valorem.
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)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division