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NY K87466

July 7, 2004
CLA-2-85:RR:NC:1:110 K87466


TARIFF NO.: 8537.10.9070

Mr. Jack Farrow
Wtco, Welding Technology Corp.
150 East St. Charles Road
Carol Stream, IL 60188-2083

RE: The tariff classification of a control panels from Japan.

Dear Mr. Farrow:

In your letter dated June 16, 2004 you requested a tariff classification ruling.

The merchandise under consideration consists of various model numbers of Resistance Welding Controls. Literature submitted for this request refers to Models H81 and U81. As indicated by the submitted information, the controls consist of a metal cabinet housing transformers, circuit protection devices, relays and other electrical components. Each cabinet also contains a data entry panel with keypad, alphanumeric Liquid Crystal Display (LCD) and Light Emitting Diodes. The controllers are designed to control the operation of resistance welding machines. The principal functions of the resistance welding controls are to provide signals to control machine actions, start and stop the current to the welding transformer and control the magnitude of the current.

In your letter you suggest classification under subheading 8515.29.0000, as other machines and apparatus for resistance welding of metal. Heading 8515, however, is for classifying Electricarc soldering, brazing or welding machines and apparatus.” At the time of import the control panels are not welding machines.

Classification under the Harmonized Tariff Schedule of the United States (HTS) is made in accordance with the General Rules of Interpretation ("GRIs"). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. The Harmonized Commodity Description and Coding System Explanatory Notes ("ENs") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTS and are generally indicative of the proper interpretation of these headings.

Accordingly, heading 8515 is not applicable since the resistance welding controls are more specifically described under subheading 8537.10.9070, HTS.

The applicable subheading for the Resistance Welding Controls, Models H81 and U81 will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), 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 electricityFor a voltage not exceeding 1,000 V: Other: Other: Other.” The general rate of duty will be 2.7 percent ad valorem.

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 Eileen S. Kaplan at 646-733-3016.


Robert B. Swierupski

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