The tariff classification of a Neutral Bar Assembly and a Lug Assembly from Canada

N306545 October 30, 2019 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8535.90.8020 Aaron Mason Hubbell Incorporated 282 Silverbell Lane Lexington, SC 29073 RE: The tariff classification of a Neutral Bar Assembly and a Lug Assembly from Canada Dear Mr. Mason: In your letter dated October 03, 2019, you requested a tariff classification ruling. There are two items under consideration which are identified as the Neutral Bar Assembly, Part No. NA35-8, and the Lug Assembly, Part No. AB-70. The Neutral Bar Assembly is described as a 6.5 cm aluminum terminal bar consisting of eight threaded terminal connections, each with a slotted steel screw. The Lug Assembly is described as a 1 cm aluminum terminal bar consisting of a single threaded terminal connection with a slotted steel screw and a single mounting hole. In your letter, you state the subject assemblies are tested and rated for voltages exceeding 1,000 V but you intend to use them in 600 V applications. Further, you suggest both items are properly classified as electrical apparatus of 1,000 V or less under subheading 8536.90.4000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. As the Neutral Bar Assembly and the Lug Assembly are both rated for applications exceeding 1,000 V, they are classified accordingly. The applicable subheading for the Neutral Bar Assembly, Part No. NA35-8, and a Lug Assembly, Part No. AB-70, will be 8535.90.8020, HTSUS, which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage exceeding 1,000 V:…, Other: Terminals, electrical splices, and electrical couplings.” The rate of duty will be 2.7% 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division