The tariff classification of a steam turbine and generator from Japan and a transformer from South Korea
Issued March 18, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8502.39.0000, 8504.23.0080
Product description
Energy Development, Inc. of New York, NY. The first item concerned is a stationary steam turbine with an electrical output of 869,900 KW (kilowatts). It will be imported together with a generator which has an electrical capacity of 1,025 MVA (megavolt-amperes). Since these items are imported together and meant to be used in conjunction with each other, they constitute a “generating set” as defined by Note 85.02(I) of the Explanatory Notes for the Harmonized Tariff System of the United States (HTS).
CBP rationale
The applicable subheading for the stationary Steam Turbine and Generator will be 8502.39.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electric generating sets . The applicable subheading for the Step-up Transformer will be 8504.23.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical transformers .
Full text
NY L83094 March 18, 2005 CLA-2-85:RR:NC:N1:112 L83094 CATEGORY: Classification TARIFF NO.: 8502.39.0000; 8504.23.0080 Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a steam turbine and generator from Japan and a transformer from South Korea Dear Mr. Hoffacker: In your letter dated February 15, 2005, you requested a tariff classification ruling on behalf of Mitsui & Co. Energy Development, Inc. of New York, NY. The first item concerned is a stationary steam turbine with an electrical output of 869,900 KW (kilowatts). It will be imported together with a generator which has an electrical capacity of 1,025 MVA (megavolt-amperes). Since these items are imported together and meant to be used in conjunction with each other, they constitute a “generating set” as defined by Note 85.02(I) of the Explanatory Notes for the Harmonized Tariff System of the United States (HTS). The applicable subheading for the stationary Steam Turbine and Generator will be 8502.39.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Electric generating sets ... : Other generating sets: Other. The rate of duty will be 2.5%. The second item concerned is a liquid dielectric, step-up transformer with an electrical capacity of 1,036 MVA (megavolt-amperes). The applicable subheading for the Step-up Transformer will be 8504.23.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical transformers ... : Liquid dielectric transformers: Having a power handling capacity exceeding 10, 000 KVA: Having a power handling capacity exceeding 100,000 KVA. The rate of duty will be 1.6%. 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 turbine or generator, contact National Import Specialist Richard Laman at 646-733-3017. If you have any questions regarding the transformer, contact National Import Specialist Linda Hackett at 646-733-3015 Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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