The tariff classification of switchgear from Germany.

N032872 July 22, 2008 CLA-2-85:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 8537.10.9020 Ms. Marilee Rice Kuehne and Nagel Customs Broker 12000 E. 47th Ave., Suite 403 Denver, CO 80239 RE: The tariff classification of switchgear from Germany. Dear Ms. Rice: In your letter dated July 8, 2008, you requested a tariff classification ruling on behalf of your client, Woodward Governor. The merchandise under consideration is the Concycle® Cabinet. This cabinet is a large floor standing assembly of units that incorporate transformers, circuit breakers, relays, circuit protection devices, inverter stack, and control center with key pad and display. The Concycle® Cabinet is rated for less than 1000 Volts. The Concycle® Cabinet is the switchgear used to provide and safeguard a continuous flow of electricity from the Concycle® Wind System, which is a wind power turbine that converts mechanical energy from wind into electrical energy. This cabinet is independent from the wind tower and turbine. Switchgear is a general term covering assemblies of structures containing switching, interrupting, control, metering, protective, and regulating devices used primarily in the transmission of electricity. The applicable subheading for the Concycle® Cabinet will be 8537.10.9020, 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 heading 8535 or 8536, for electric control or distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Switchgear assemblies and switchboards.” The general rate of duty will be 2.7 percent ad valorem. 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division