F81470 F8 Ruling Active

The tariff classification of an Unrated Transformer from China

Issued January 14, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8504.31.2000

Headings: 8504

Product description

The merchandise is described in your letter as an unrated transformer, Part # 22928900 that is used in drive and signal applications. After importation, the transformer is assembled with other discrete components to produce power supplies, which are principally used for computers and telecommunications. The transformer is a signal/pulse/drive transformer, which performs a drive or signal passing function in the circuits in which it is applied. Specifically, the transformer couples the turn on-and-off signals from the control IC to the power switches while maintaining electrical isolation between the two sections of the power supply. The transformer is rated only for a specific frequency. While its power handling capacity is under 1 kilovolt –ampere (1kVA), the transformer has no specific power-handling rating and is thus an “unrated” transformer for HTSUS purposes.

CBP rationale

The applicable subheading for the unrated transformer will be 8504.31.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other transformers: Having a power handling capacity not exceeding 1kVA: Unrated.

Full text

NY F81470 January 14, 2000 CLA-2-85:RR:NC:MM:109 F81470 CATEGORY: Classification TARIFF NO.: 8504.31.2000 Mr. Stephen S. Spraitzar George R. Tuttle 3 Embarcadero Center Suite 1160 San Francisco, CA 94111 RE: The tariff classification of an Unrated Transformer from China Dear Mr. Spraitzar: In your letter dated December 29, 1999, you requested a tariff classification ruling on behalf of Artesyn North America, Inc. The merchandise is described in your letter as an unrated transformer, Part # 22928900 that is used in drive and signal applications. After importation, the transformer is assembled with other discrete components to produce power supplies, which are principally used for computers and telecommunications. The transformer is a signal/pulse/drive transformer, which performs a drive or signal passing function in the circuits in which it is applied. Specifically, the transformer couples the turn on-and-off signals from the control IC to the power switches while maintaining electrical isolation between the two sections of the power supply. The transformer is rated only for a specific frequency. While its power handling capacity is under 1 kilovolt –ampere (1kVA), the transformer has no specific power-handling rating and is thus an “unrated” transformer for HTSUS purposes. The applicable subheading for the unrated transformer will be 8504.31.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other transformers: Having a power handling capacity not exceeding 1kVA: Unrated.” The rate of duty will be free. 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 Eileen S. Kaplan at 212-637-7048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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