The tariff classification of a Control Room Console from Canada

N302267 December 20, 2018 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8537.10.9170 Mr. Michael Theodore Livingston International 1925 – 18th Avenue N.E., Suite 320 Calgary, Alberta T2E 7T8 Canada RE: The tariff classification of a Control Room Console from Canada Dear Mr. Theodore: In your letter dated December 6, 2018 you requested a tariff classification ruling on behalf of your client, Evans Consoles Corporation. The merchandise under consideration is identified as the Control Room Console, PN C4058915, which is described as a semi-circular console desk with a work surface, vertical mounting arms to accommodate a number of display monitors, and electrical switching apparatus throughout that facilitates the installation of electrical equipment and personal computers. The work surface of the subject console is equipped with a motorized lifting system and task lighting. The underside of the subject console is equipped with multiple electrical controllers, bus bars, uninterruptable power supplies, lighting controllers, fan controllers, and more. You state that the Control Room Console can be used in numerous electrical control applications depending on the end-use equipment that is installed, and that the PCs, monitors, etc. are not imported with the console. We would note that the subject console, while providing a work surface to users, serves the function of distributing power to the machines mounted within. Throughout the Control Room Console are electrical cable runs, surge protection devices, and electrical controllers that provide users with the ability to connect and control the system that is installed within. In your request you suggest the Control Room Console is properly classified under subheading 8537.10.9170, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the Control Room Console, PN C4058915 will be 8537.10.9170, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other”. The general 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division