The tariff classification of a programmable controller from South Korea.

N271607 January 12, 2016 CLA-2-85:OT:RR:NC:N4:120 CATEGORY: Classification TARIFF NO.: 8537.10.9060 Woo-Nam Son LS Industrial Systems Co., Ltd. LS Tower, LS-ro 127, Dongan-gu Anyang-si Gyeonggi-do, 14119 South Korea RE: The tariff classification of a programmable controller from South Korea. Dear Mr. Son: In your letter dated December 8, 2015, you requested a tariff classification. The item under consideration is referred to as the Digital Protection Relay, Model GIPAM 2000, which consists of electrical terminals, relays, control switches, a liquid crystal display, and numerous printed circuit board assemblies that are housed within an industrial-type enclosure. On the front panel of the unit there is a graphic display, along with LED indicators and selection switches where system status and configuration information is available for the user to interact with. Based on the information you provided, the GIPAM 2000 is a microprocessor-based electrical protection device that performs three main functions: to monitor the quality of electrical current and voltage applied to external machines and devices; to control the electrical connections of external machines and devices; and to collect, analyze, and communicate the electrical quality data of the monitored machines and devices. In use, the GIPAM 2000 is connected to an external machine(s) to control and monitor supplied power. When the electricity supplied to a monitored machine exceeds the programmed parameters, the GIPAM 2000 issues a command to an output relay to open the circuit breaker, thereby protecting the machine by disconnecting power. The GIPAM 2000 also allows a user to energize and de-energize an external machine using the front panel or remotely by a connected controller or computer. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. Although not dispositive, the Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. The ENs to heading 8537, which describe programmable controllers, state in pertinent part that “Programmable controllers are digital apparatus using a programmable memory for the storage of instructions for implementing specific functions… to control… various types of machines.” The GIPAM 2000, as described, meets the terms provided for in the ENs and would be considered a programmable controller. The applicable subheading for the Digital Protection Relay, Model GIPAM 2000 will be 8537.10.9060, HTSUS, which provides for “Boards, panels, consoles, … and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, … : For a voltage not exceeding 1,000 V: Other: Other: Programmable controllers.” 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 Karl Moosbrugger at karl.moosbrugger@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division