E84772 E8 Ruling Active

The tariff classification of a fuel cell power plant from Canada

Issued July 20, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8501.62.0000

Headings: 8501

Product description

The merchandise is a P2B Proton Exchange Membrane Fuel Cell Power Plant. The fuel cell power plant makes use of a fuel processor to extract hydrogen from natural gas. The hydrogen is then fed into a fuel stack which generates water, heat and DC electricity. An electrical inverter converts the DC current to 250kW AC current.

CBP rationale

The applicable subheading for the power plant will be 8501.62.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for AC generators, of an output exceeding 75 kVA but not exceeding 375 kVA.

Full text

NY E84772 July 20, 1999 CLA-2-85:RR:NC:N1:113 E84772 CATEGORY: Classification TARIFF NO.: 8501.62.0000 Ms. Kathy Smale Cinergy Corp. 1000 East Main Street Plainfield, IN 46168-1782 RE: The tariff classification of a fuel cell power plant from Canada Dear Ms. Smale: In your letter dated July 7, 1999, you requested a tariff classification ruling. The merchandise is a P2B Proton Exchange Membrane Fuel Cell Power Plant. The fuel cell power plant makes use of a fuel processor to extract hydrogen from natural gas. The hydrogen is then fed into a fuel stack which generates water, heat and DC electricity. An electrical inverter converts the DC current to 250kW AC current. The applicable subheading for the power plant will be 8501.62.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for AC generators, of an output exceeding 75 kVA but not exceeding 375 kVA. The general rate of duty will be 2.5 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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