R05100 R0 Ruling Active

The tariff classification of an electricity generator, steam turbine and interconnected accessory parts from Japan.

Issued November 16, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8502.39.0000

Headings: 8502

Product description

The first item in question is a generator that is powered by a steam turbine to generate electricity. The second item is a steam turbine made up of an intermediate pressure turbine (IP) and two low-pressure turbines (LPA and LPB). Accessories included in the shipment will be a main stop valve, reheat valve and cross-over duct. Both valves are used to control the flow of steam to the turbine. The cross-over duct allows the flow of steam between the intermediate pressure turbine and the two low-pressure turbines. The merchandise described above will be imported in one shipment although disassembled for transport purposes based on its size. The turbine, generator and accessories are used in conjunction with one another and will be mounted together, to form one unit, at the project site.

CBP rationale

The applicable subheading for the Electric Generator, Steam Turbine and Accessory Parts will be 8502.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric Generating sets…: Other generating sets: Other”.

Full text

NY R05100 November 16, 2006 CLA-2-85:RR:E:NC:N1:112 R05100 CATEGORY: Classification TARIFF NO.: 8502.39.0000 Douglas Turnbull Corporate Import/Export Manager, Hitachi America Ltd. 50 Prospect Avenue Tarrytown, NY 10591-4625 RE: The tariff classification of an electricity generator, steam turbine and interconnected accessory parts from Japan. Dear Mr. Turnbull: In your letter dated October 23, 2006, you requested a tariff classification ruling. The first item in question is a generator that is powered by a steam turbine to generate electricity. The second item is a steam turbine made up of an intermediate pressure turbine (IP) and two low-pressure turbines (LPA and LPB). Accessories included in the shipment will be a main stop valve, reheat valve and cross-over duct. Both valves are used to control the flow of steam to the turbine. The cross-over duct allows the flow of steam between the intermediate pressure turbine and the two low-pressure turbines. The merchandise described above will be imported in one shipment although disassembled for transport purposes based on its size. The turbine, generator and accessories are used in conjunction with one another and will be mounted together, to form one unit, at the project site. The applicable subheading for the Electric Generator, Steam Turbine and Accessory Parts will be 8502.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric Generating sets…: Other generating sets: Other”. The rate of duty will be 2.5%. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →