This ruling has been revoked and is no longer current.

Superseded by {H169057}.

N090476 N0 Ruling REVOKED

The tariff classification of a wind turbine "Mainframe" from China

Issued January 26, 2010 by U.S. Customs and Border Protection.

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N0 N090476 (January 26, 2010)

Tariff classification

HTS codes: 8503.00.9560

Headings: 8503

Product description

The item concerned is referred to as a “Mainframe” or a “Front Frame”. This item is a cast iron further machined piece that acts as the base/floor of a wind turbine generator set. The “Mainframe” is mounted within the nacelle housing of a wind turbine. This base unit, attaches to the upper most portion of the tower via its “rotation center”. Within the nacelle housing the mainframe (front frame) supports the gear box, main shaft assembly, yaw motors, support columns, rotation counter, and rotor locking system. It also attaches to a rear frame assembly that is used to support the generator and control cabinets.

CBP rationale

The applicable subheading for the wind turbine “Mainframe” will be 8503.00.9560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with machines of heading 8501 or 8502: Other: Other: Other.

Full text

N090476 January 26, 2010 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8503.00.9560 Mr. Gregory John Breault Import/Export Compliance Manager Gamesa Wind 400 Gamesa Drive Fairless Hills, PA 19030 RE: The tariff classification of a wind turbine “Mainframe” from China Dear Mr. Breault: In your letter dated January 7, 2010, you requested a tariff classification ruling. The item concerned is referred to as a “Mainframe” or a “Front Frame”. This item is a cast iron further machined piece that acts as the base/floor of a wind turbine generator set. The “Mainframe” is mounted within the nacelle housing of a wind turbine. This base unit, attaches to the upper most portion of the tower via its “rotation center”. Within the nacelle housing the mainframe (front frame) supports the gear box, main shaft assembly, yaw motors, support columns, rotation counter, and rotor locking system. It also attaches to a rear frame assembly that is used to support the generator and control cabinets. The applicable subheading for the wind turbine “Mainframe” will be 8503.00.9560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts suitable for use solely or principally with machines of heading 8501 or 8502: Other: Other: Other.” The rate of duty will be 3%. 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 Steven Pollichino at (646) 733-3008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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