United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L84055 - NY L84112 > NY L84075

Previous Ruling Next Ruling
NY L84075

May 3, 2005

CLA-2-85:RR:NC:1:110 L84075


Mr. Peter A. Pennesi
V. Alexander & Co., Inc.
P.O. Box 30250
Memphis, TN 38130-0250

RE: The tariff classification of unassembled subassembly kits from Germany.

Dear Mr. Pennesi:

In your letter dated April 5, 2005 on behalf of your client Reinhausen Manufacturing Inc., you requested a tariff classification ruling.

The merchandise under consideration consists of five unassembled subassemblies identified as “KitRMV1500, KitRMV2000, KitRMV2500, KitRMVCommon and KitCompo. The five subassemblies are used in the manufacturing of a Load Tap Changer. A Load Tap Changer is a high voltage current interruptor. From the information provided by you in your ruling request, it takes every part in each kit to make one Load Tap Changer and that you import enough parts to make 35 to 50 Tap Changers each month.

In your letter you suggest classification of all five kits under 8538.90.8080 as unassembled parts of a load tap changer, based on NY Ruling B81256, dated February 11, 1997, which classified a load tap changer under 8535.90.8060. In HQ 081999, Customs held that because the goods were packaged in bulk for an assembly operation, they could not be classified as unassembled goods imported as “kits”. Customs further held that the components were classified separately under the appropriate headings of the Harmonized Tariff Schedule of the United States (HTSUS). The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) governs the classification of goods. Components imported in bulk are not “unassembled” within the meaning of GRI 2(a). Therefore, the components are classified separately under their applicable HTSUS provisions. However, we do not have sufficient information to provide you with accurate tariff classifications for each component you identified within the subassemblies.

If you decide to resubmit a request for individual components, please limit your ruling request to a maximum of 5 items of the same class or kind and include all of the material that we have returned to you. Mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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

Previous Ruling Next Ruling

See also: