839771 83 Ruling Active

The tariff classification of rectifiers from Japan, Italy,Germany and/or Taiwan.

Issued April 28, 1989 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8504.40.0025

Headings: 8504

Product description

The merchandise in question consists of a steel heat sink in which there are imbedded six diodes, terminal posts, and copper circuitry. The assembly is used in the manufacture of automobile alternators. As a result of their semiconductive characteristics, the diodes convert the alternating current to direct current. The heat sink in which the diodes are mounted is shaped to fit to the end of the alternator.

CBP rationale

The applicable subheading for the rectifiers will be 8504.40.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for " Rectifiers and rectifying apparatus: other.

Full text

NY 839771 Apr 28, 1989 CLA-2-85:S:N:N1:109 839771 CATEGORY: Classification TARIFF NO.: 8504.40.0025 Mr. Harvey A. Isaacs Tompkins & Davidson One Whitehall Street New York, N.Y. 10004 RE: The tariff classification of rectifiers from Japan, Italy, Germany and/or Taiwan. Dear Mr. Isaacs: In your letter dated April 17, 1989, on behalf of Wetherill Associates, Inc., you requested a tariff classification ruling. The merchandise in question consists of a steel heat sink in which there are imbedded six diodes, terminal posts, and copper circuitry. The assembly is used in the manufacture of automobile alternators. As a result of their semiconductive characteristics, the diodes convert the alternating current to direct current. The heat sink in which the diodes are mounted is shaped to fit to the end of the alternator. The applicable subheading for the rectifiers will be 8504.40.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for " Rectifiers and rectifying apparatus: other." The rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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