The tariff classification of an automatic transfer switch from China

N335813 October 30, 2023 CLA-2-85:OT:RR:NC:N2:220 CATEGORY:  Classification TARIFF NO.: 8537.10.9170; 9903.88.03 Maria Oliveros Crossmark Trading LLC 8206 Central Park Blvd Doral, FL  33166                                                                                                    RE:      The tariff classification of an automatic transfer switch from China   Dear Ms. Oliveros: In your letter dated October 6, 2023, you requested a tariff classification ruling. The item under consideration is referred to as the Automatic Transfer Switch (ATS), PN ATO-GCQ4-2500/4P, which consists of a circuit breaker switch assembly with a manual switch handle on the front face and a keyed switch operator lock.  On the side of the ATS are terminal blocks for external control and status monitoring, with input power terminals on the top and load power output terminals on the bottom.  Based on the manufacturer’s information, the ATS incorporates fused outputs and is used with lighting circuits for commercial buildings and is rated at 400 VAC and 2,500 A. The applicable subheading for the Automatic Transfer Switch, PN ATO-GCQ4-2500/4P, will be 8537.10.9170, 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 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8537.10.9170, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8537.10.9170, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at the following addresses: https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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