N269187 N2 Ruling Active

The tariff classification of an electrical cabinet from Spain

Issued October 21, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8537.10.9070

Headings: 8537

Product description

The merchandise under consideration is an electrical cabinet composed of a steel enclosure, measuring 100 cm in height by 80 cm in width by 30 cm depth, which is equipped with various electrical apparatus such as switches, relays, fuses, plugs, sockets, and electrical control modules. The intended use of the electrical cabinet is to control the process machinery used in the production of biofuels. Since the subject electrical cabinet as described does not include any type of programmable controller or motor starter,

CBP rationale

the applicable subheading for this merchandise will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity,…: For a voltage not exceeding 1,000 V: Other: Other: Other.

Full text

N269187 October 21, 2015 CLA-2-85:OT:RR:NC:N1:120 CATEGORY: Classification TARIFF NO.: 8537.10.9070 Eric Hansel Import Compliance Manager CH Powell Company 478 Wando Park Blvd. Mt. Pleasant, SC 29464 RE: The tariff classification of an electrical cabinet from Spain Dear Mr. Hansel: In your letter dated September 25, 2015, you requested a tariff classification ruling on behalf of your client, the Prodesa North America Corporation. The merchandise under consideration is an electrical cabinet composed of a steel enclosure, measuring 100 cm in height by 80 cm in width by 30 cm depth, which is equipped with various electrical apparatus such as switches, relays, fuses, plugs, sockets, and electrical control modules. The intended use of the electrical cabinet is to control the process machinery used in the production of biofuels. Since the subject electrical cabinet as described does not include any type of programmable controller or motor starter, the applicable subheading for this merchandise will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity,…: For a voltage not exceeding 1,000 V: Other: Other: Other." The rate of duty will be 2.7 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 Karl Moosbrugger at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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