F89209 F8 Ruling Active

The tariff classification of transformers from Mexico

Issued July 27, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8504.31.4035

Headings: 8504

Product description

The merchandise is described in your letter as Model AT20A Family of Transformers and AT40A Family of Transformers. The AT 20 and AT 40 transformers are designed to power thermostats, gas valves and relays. The power handling capacity of a transformer is the kilovolt-ampere (kVA) output based on continual use at the rated secondary voltage (or amperage, when applicable) and at the rated frequency without exceeding the rated temperature limitations. As stated in your letter, the AT 20 and AT 40 Family of Transformers each have a rating less than 40 VA, which, when converted to kVA, is significantly less than 1 kVA.

CBP rationale

The applicable subheading for the AT 20 and AT 40 Family of Transformers will be 8504.31.4035, Harmonized Tariff Schedule of the United States (HTS), which provides for “[o]ther transformers: [h]aving a power handling capacity not exceeding 1 kVA: [o]ther: [h]aving a power handling capacity less than 40 VA”.

Full text

NY F89209 July 27, 2000 CLA-2-85:RR:NC:MM:109 F89209 CATEGORY: Classification TARIFF NO.: 8504.31.4035 Ms. Blythe Severson Import Compliance Officer Honeywell Inc. Transportation and Customs MN10-1464 1985 Douglas Dr N Golden Valley, MN 55422-3992 RE: The tariff classification of transformers from Mexico Dear Ms. Severson: In your letter dated June 27, 2000, you requested a tariff classification ruling. The merchandise is described in your letter as Model AT20A Family of Transformers and AT40A Family of Transformers. The AT 20 and AT 40 transformers are designed to power thermostats, gas valves and relays. The power handling capacity of a transformer is the kilovolt-ampere (kVA) output based on continual use at the rated secondary voltage (or amperage, when applicable) and at the rated frequency without exceeding the rated temperature limitations. As stated in your letter, the AT 20 and AT 40 Family of Transformers each have a rating less than 40 VA, which, when converted to kVA, is significantly less than 1 kVA. The applicable subheading for the AT 20 and AT 40 Family of Transformers will be 8504.31.4035, Harmonized Tariff Schedule of the United States (HTS), which provides for “[o]ther transformers: [h]aving a power handling capacity not exceeding 1 kVA: [o]ther: [h]aving a power handling capacity less than 40 VA”. The general rate of duty will be 6.6 percent ad valorem. 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 Linda M. Hackett at 212-637-7048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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