The tariff classification of a DC Motor/Generator training module from Canada.

N320437 July 22, 2021 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9023.00.0000 Yannick Trudel DS Avocats LLP 1080 Beaver Hall Hill Montreal H2Z1S8 Canada RE: The tariff classification of a DC Motor/Generator training module from Canada. Dear Mr. Trudel: In your letter dated July 8, 2021, you requested a tariff classification ruling on behalf of your client, Festo Didactic Ltd. The DC Motor/Generator 579759 (8211-00) is a training module that will be affixed into a full-size Festo Electromechanical Training System (EMS) workstation. The EMS are modular programs that allow laboratory observation in the study of electric power technology. You indicate that the DC Motor/Generator module is designed for conducting training and educational activities undertaken in a classroom or a similar vocational training environment, with the objective to impart an understanding of electromechanical engineering and workings of DC type motors and generators. Further, the DC Motor/Generator is sold exclusively to clients in or related to the education services industry and offering technical training programs related to electromechanics The DC Motor/Generator module consists of an armature, a shunt field, a short shunt, series field windings, a faceplate, exposed movable brushes, a shunt field rheostat, and a DC motor/generator. The exposed movable brushes allow students to study the effect of armature reaction while the module is running. The DC Motor/Generator does not have plugs nor power cords and does not have the ability to be attached to a machine, a gear, an apparatus, etc. Moreover, it cannot be used autonomously without the other training modules in the EMS workstation. Therefore, according to the submitted documentation, the physical properties render it unsuitable for any other uses other than in the EMS training environment. The applicable subheading for the DC Motor/Generator 579759 (8211-00) 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, and parts and accessories thereof.” 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 the 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 Denise Hopkins at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division