N017063 N0 Ruling Active

The tariff classification of a Van De Graaf Generator from China

Issued September 25, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9023.00.0000

Headings: 9023

Product description

Per the Arbor Scientific catalog page you include, this “Hand Crank Van de Graaff Generator” is used in demonstrations of electrical sparking, etc for high school and middle school students. It is similar to a Wimshurst static generator, noting, e.g., http://commons.bcit.ca/physics/demos1103/DEM/DEM02.htm, which states, ”The students observe and hear the spark that is produced by both Wimshurst machine and Van-de-Graaf generator.” The Harmonized System Explanatory Note to its 9023 states: “This heading covers a wide range of instruments, apparatus and models designed for demonstrational purposes (e.g., in schools, lecture rooms, exhibitions) and unsuitable for other uses. Subject to this proviso, the heading includes : (1) Special demonstrational machines or appliances such as the Wimshurst machine (for experiments with electricity)…”

CBP rationale

The applicable subheading for your item will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions) unsuitable for other uses.

Full text

N017063 September 25, 2007 CLA-2-90:RR:E:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9023.00.0000 Ms. Linda Itani UPS Supply Chain Solutions 10725 Harrison RD, ste 300 Romulus, MI 48174 RE: The tariff classification of a Van De Graaf Generator from China Dear Ms. Itani: In your letter dated September 13, 2007, for ASI Associates, you requested a tariff classification ruling. No sample was provided. Per the Arbor Scientific catalog page you include, this “Hand Crank Van de Graaff Generator” is used in demonstrations of electrical sparking, etc for high school and middle school students. It is similar to a Wimshurst static generator, noting, e.g., http://commons.bcit.ca/physics/demos1103/DEM/DEM02.htm, which states, ”The students observe and hear the spark that is produced by both Wimshurst machine and Van-de-Graaf generator.” The Harmonized System Explanatory Note to its 9023 states: “This heading covers a wide range of instruments, apparatus and models designed for demonstrational purposes (e.g., in schools, lecture rooms, exhibitions) and unsuitable for other uses.  Subject to this proviso, the heading includes :  (1)     Special demonstrational machines or appliances such as the Wimshurst machine (for experiments with electricity)…” The applicable subheading for your item will be 9023.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions) unsuitable for other uses. The rate of duty will be free. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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