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 > 1992 HQ Rulings > HQ 0950132 - HQ 0950246 > HQ 0950198

Previous Ruling Next Ruling



HQ 950198


September 18, 1991

CLA-2 CO:R:C:M 950198 LTO

CATEGORY: CLASSIFICATION

TARIFF NO.: 8535.40.00; 8536.30.00

Mr. Thomas W. Singer
C.J. Tower Inc.
Customs Brokers
128 Dearborn Street
Buffalo, New York 14207-3198

RE: Chem-Rod; 7419.99.50; Explanatory Note 85.35; Section XV, Note 1(f)

Dear Mr. Singer:

This is in response to your letter of August 7, 1991, to the District Director of Customs int Buffalo, New York, concerning the classification of the Chem-Rod under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The Chem-Rod is comprised of a ten foot long copper tube (straight or bent), a brass cap, a brass coupling, a brass plug and a salt mixture. The brass cap is attached to one end of the copper tube by leadless solder. The brass coupling is attached to the other end of the copper tube by a Cadweld shot. A two foot piece of 4/0 bare stranded wire is attached by the same Cadweld shot that attached the coupling to the rod. The rod is filled with a salt mixture consisting of sodium chloride and trisodium phosphate. A brass plug is screwed into the open end of the coupling.

The Chem-Rod is a low surge impedance grounding system specifically designed for lightning protection systems, power surge and transient elimination systems, preventing static charge and stray current accidents, achieving electrical substation grounding safety requirements, protecting electronics against all
electrical energy threats, grounding AC power systems, attaining fast, efficient ground fault neutralizing systems, grounding central communications-electronics systems, and satisfying DOD missiles and ordinance safety requirements. The Chem-Rod is commonly used at radio and television broadcast facilities, air traffic control centers, airports, power generating plants, electrical utility substations, meteorological data sites, fuel depots, refineries, chemical plants, telecommunications centers, computer centers, and amusement parks.

ISSUE:

Whether the Chem-Rod is properly classifiable under subheading 7419.99.50 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "[o]ther articles of copper . . . [o]ther," or under subheadings 8535.40.00 or 8536.30.00, HTSUSA, which provide for electrical apparatus for protecting electrical circuits.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part:

...classification shall be determined according to the terms of the headings and any relative section or chapter notes...

Heading 8535, HTSUSA, provides for "[e]lectrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arrestors, voltage limiters, surge suppressors, plugs, junction boxes), for a voltage exceeding 1,000 V." Subheading 8535.40.00, HTSUSA, provides for "[l]ightning arrestors, voltage limiters and surge suppressors."

The Harmonized Commodity Description and Coding System Explanatory Note (EN) 85.35(C) states that lightning arrestors are "devices designed to protect high tension cables or electrical installations from the effects of lightning; they consist of a device normally insulating to the high tension line but which breaks down and becomes a conducting path to earth in the event of exceptionally high voltages which otherwise would damage the line or electrical installation." EN 85.35(F) states that surge suppressors are assemblies designed to absorb high frequency surges. The Chem-Rod is designed to protect electrical installations, such as radio and television broadcast facilities, from a lightning strike or a stray current. Thus,
for those circuits exceeding 1,000 V, the Chem-Rod is specifically described by subheading 8535.40.00, HTSUSA.

Heading 8536, HTSUSA, provides for "[e]lectrical 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, junction boxes), for a voltage not exceeding 1,000 V." Subheading 8536.30.00, HTSUSA, provides for "[o]ther apparatus for protecting circuits." This subheading specifically describes the Chem-Rod with regard to those circuits not exceeding 1,000 V.

The importer contends that the Chem-Rod should be classified under subheading 7419.99.50, HTSUSA, which provides for "[o]ther articles of copper . . . [o]ther." However, Section XV, Note 1(f) states that this section does not cover "[a]rticles of section XVI (machinery, mechanical appliances and electrical goods)." Thus, because the Chem-Rod is classifiable in Section XVI, it cannot be classified under Heading 7419, HTSUSA.

HOLDING:

For those circuits exceeding 1,000 V, the Chem-Rod is properly classifiable under subheading 8535.40.00, HTSUSA, which provides for "[e]lectrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arrestors, voltage limiters, surge suppressors, plugs, junction boxes), for a voltage exceeding 1,000 V." For those circuits not exceeding 1,000 V, the Chem-Rod is properly classifiable under subheading 8536.30.00, HTSUSA, which provides for "[e]lectrical 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, junction boxes), for a voltage not exceeding 1,000 V . . . [o]ther apparatus for protecting electrical circuits." The General Column 1 rate of duty for the Chem-Rod, in either case, is 5.3% ad valorem.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: