N007816 N0 Ruling Active

The tariff classification of blades for wind turbines from various countries

Issued March 28, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8502.31.0000, 8412.90.9080

Headings: 8502, 8412

Product description

The articles in question are described as finished blades for wind turbines, identified as type V80, V90 and V82. The blades are of different diameters and made from various materials, including fiberglass epoxy resin, wood and carbon fiber. The blades are designed to capture the energy produced by wind and transfer that energy to a wind turbine. The turbine in turn drives a generator that produces electrical energy. In your request you inquire as to the classification of the wind turbine blades, when separately imported, and the classification of the blades when imported together with a wind turbine and electric generator.

CBP rationale

The applicable subheading for the blades, when presented separately, will be 8412.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of other engines and motors. The applicable subheading for the wind blades imported together with a wind turbine and generator will be 8502.31.0000, HTSUS, which provides for other electric generating sets, wind-powered.

Full text

N007816 March 28, 2007 CLA-2-84:RR:E:NC:N1:102 CATEGORY: Classification TARIFF NO.: 8412.90.9080, 8502.31.0000 Ms. Alison L. Peters UTC Overseas Inc. 1235 N. Loop W. ( Suite 1200) Houston, TX 77008 RE: The tariff classification of blades for wind turbines from various countries Dear Ms. Peters: In your letter dated March 2, 2007 you requested a tariff classification ruling on behalf of your client Vestas AWT. The articles in question are described as finished blades for wind turbines, identified as type V80, V90 and V82. The blades are of different diameters and made from various materials, including fiberglass epoxy resin, wood and carbon fiber. The blades are designed to capture the energy produced by wind and transfer that energy to a wind turbine. The turbine in turn drives a generator that produces electrical energy. In your request you inquire as to the classification of the wind turbine blades, when separately imported, and the classification of the blades when imported together with a wind turbine and electric generator. The applicable subheading for the blades, when presented separately, will be 8412.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of other engines and motors. The rate of duty is free. The applicable subheading for the wind blades imported together with a wind turbine and generator will be 8502.31.0000, HTSUS, which provides for other electric generating sets, wind-powered. The rate of duty will be 2.5 percent ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kenneth T. Brock at 646-733-3009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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