894080 89 Ruling Active

The tariff classification of transformers from Korea

Issued January 31, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8504.31.2000

Headings: 8504

Product description

The transformers, are identified in the submitted literature as follows: TR004-001 data transformer is used on digital telephones and Key Service Units (KSU's). TR004-100 is similar to the TR004-001. No literature is available because this is a new part number. TR001-010 transformer is used as a voice transformer for analog KSU only. TR003-000 is a voice transformer for use in KSUs only. 703516-394 data transformer is used on analog phones and KSUs. Mr. Carry Lanchester, Comdial engineer, has advised us that these transformers are similar to impedance matching and signal transformers.

CBP rationale

The applicable subheading for the transformers, TR004-001,TR004-100, TR001-010, TR003-000, 703516-394, will be 8504.31.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[unrated transformers, having a power handling capacity not exceeding 1 kva].

Full text

NY 894080 January 31, 1994 CLA-2-85:S:N:N1:109 894080 CATEGORY: Classification TARIFF NO.: 8504.31.2000 Mr. Vincent Di Constanzo The Hipage Company, Inc. 5629 S. Laburnum Avenue Richmond, VA 23250 RE: The tariff classification of transformers from Korea Dear Mr. Di Constanzo: In your letter dated January 11, 1994, you requested a tariff classification ruling, on behalf of Comdial Telephone, Charlottesville, VA. The transformers, are identified in the submitted literature as follows: TR004-001 data transformer is used on digital telephones and Key Service Units (KSU's). TR004-100 is similar to the TR004-001. No literature is available because this is a new part number. TR001-010 transformer is used as a voice transformer for analog KSU only. TR003-000 is a voice transformer for use in KSUs only. 703516-394 data transformer is used on analog phones and KSUs. Mr. Carry Lanchester, Comdial engineer, has advised us that these transformers are similar to impedance matching and signal transformers. The applicable subheading for the transformers, TR004-001,TR004-100, TR001-010, TR003-000, 703516-394, will be 8504.31.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[unrated transformers, having a power handling capacity not exceeding 1 kva]." The rate of duty will be 2.4 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →