The tariff classification of transformer bushings from Germany

N242525 June 21, 2013 CLA-2-85:OT:RR:NC:N1:110 CATEGORY: Classification TARIFF NO.: 8535.90.8040 Ms. Doris J. Nolette Siemens Shared Services – TSS 3850 Quadrangle Blvd, MC SCMS622 Orlando, FL 32826 RE: The tariff classification of transformer bushings from Germany Dear Ms. Nolette: In your letter dated May 30, 2013, on behalf of Siemens Energy, Inc., you requested a tariff classification ruling. The bushings under consideration are described as the “Transformer Bushings IEEE/ANSI Standard, COTA 150 – COTA 2050”. These are Trench bushings designed for application on liquid filled power transformers. The bushings insulate the center conductor from the transformer tank, conduct current into or from the transformer, and connect the power transformer to overhead lines or to an exposed bus in either outdoor or indoor conditions. The bushing is an electrical engineering component that insulates a high-voltage conductor passing through a metal enclosure or a building. The active part of the COTA bushing is constructed of oil-impregnated paper with layers of aluminum foil. There are three methods of connecting the bushings to the transformer winding leads. First, the bottom may be connected via a fixed conductor. Second, it may be connected via a copper draw lead cable(s) supplied with the power transformer; or third, the bottom may be connected via Trench’s all copper "Split-Conductor" draw lead cables(s). The method selected depends on the voltage rating, maximum through current, or user preference. The applicable subheading for the Transformer Bushings IEEE/ANSI Standard, COTA 150 – COTA 2050 will be 8535.90.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits…for a voltage exceeding 1,000 V: Other: Other: Other connectors." 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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division