J87775 J8 Ruling Active

The tariff classification of AC drives from Sweden

Issued August 22, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8504.40.4000

Headings: 8504

Product description

The merchandise is described within your ruling request as AC drives. They are used as speed drive controllers in electric vehicle applications. The product is a static converter or inverter, where DC power is converted to AC power. The product consists of a microprocessor and power transistors mounted on a printed circuit board assembly, which is mounted on an aluminum heat sink and enclosed in a molded plastic housing. The AC drive takes power from a DC supply (battery) and converts it into AC power, which controls the speed of an AC motor. The microprocessor monitors signals from sensors, the motor current, and motor temperature to maintain the desired motor performance. The AC drive and AC motor are used in traction, lift, and steering applications in electric vehicles such as lift trucks.

CBP rationale

The applicable subheading for the AC drives will be 8504.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Speed drive controllers for electric motors.

Full text

NY J87775 August 22, 2003 CLA-2-85:RR:NC:MM:109 J87775 CATEGORY: Classification TARIFF NO.: 8504.40.4000 Ms. Yolanda Landau Wilson Logistics, Inc 270 Terminal Avenue Clark, NJ 07066 RE: The tariff classification of AC drives from Sweden Dear Ms. Landau: In your letter dated June 11, 2003, you requested a tariff classification ruling on behalf of Danaher Motion. The merchandise is described within your ruling request as AC drives. They are used as speed drive controllers in electric vehicle applications. The product is a static converter or inverter, where DC power is converted to AC power. The product consists of a microprocessor and power transistors mounted on a printed circuit board assembly, which is mounted on an aluminum heat sink and enclosed in a molded plastic housing. The AC drive takes power from a DC supply (battery) and converts it into AC power, which controls the speed of an AC motor. The microprocessor monitors signals from sensors, the motor current, and motor temperature to maintain the desired motor performance. The AC drive and AC motor are used in traction, lift, and steering applications in electric vehicles such as lift trucks. The applicable subheading for the AC drives will be 8504.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Speed drive controllers for electric motors.” The rate of duty will be 1.5 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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