CBP Ruling N045959 — The tariff classification of a steam turbine generating set from Japan

Tariff classification

Headings: 8502

Product description

The merchandise concerned is the Toshiba steam turbine generator set (series B30-33.5). This unit consists of a 300 KW steam turbine, a 370 MVA generator and control system equipment. It is used to generate electrical power/energy from steam power. The unit is disassembled prior to exportation for the convenience of transport. All components of this generating set will be shipped together except for the high and intermediate pressure section casings (HIP casings) of the steam turbine. Due to unexpected manufacturing delays the HIP casings will be shipped separately. Upon importation of the HIP casings, they will be installed with the rest of the system. In use, the generator would be directly coupled to the steam turbine. The control system equipment is used to regulate and monitor turbine speed, steam pressure, steam temperature and voltage. The imported components would be considered an incomplete article, presented disassembled, which still has the essential character of the complete or finished article.

CBP rationale

The applicable subheading for the Toshiba steam turbine generator set (series B30-33.5) will be 8502.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric generating sets…: Other generating sets: Other.

Full text

N045959 December 18, 2008 CLA-2-85:OT:RR:E:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8502.39.0000 Mr. Jorge M. Larranaga Manager International Trade Compliance Toshiba International Corporation 13131 W. Little York Road Houston TX 77041 RE: The tariff classification of a steam turbine generating set from Japan Dear Mr. Larranaga: In your letter dated December 2, 2008, you requested a tariff classification ruling. The merchandise concerned is the Toshiba steam turbine generator set (series B30-33.5). This unit consists of a 300 KW steam turbine, a 370 MVA generator and control system equipment. It is used to generate electrical power/energy from steam power. The unit is disassembled prior to exportation for the convenience of transport. All components of this generating set will be shipped together except for the high and intermediate pressure section casings (HIP casings) of the steam turbine. Due to unexpected manufacturing delays the HIP casings will be shipped separately. Upon importation of the HIP casings, they will be installed with the rest of the system. In use, the generator would be directly coupled to the steam turbine. The control system equipment is used to regulate and monitor turbine speed, steam pressure, steam temperature and voltage. The imported components would be considered an incomplete article, presented disassembled, which still has the essential character of the complete or finished article. The applicable subheading for the Toshiba steam turbine generator set (series B30-33.5) will be 8502.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric generating sets…: Other generating sets: Other.” The rate of duty will be 2.5%. 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 Steve Pollichino at (646) 733-3008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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