The tariff classification of transformers from Mexico

NY F89304 August 3, 2000 CLA-2-85:RR:NC:MM:109 F89304 CATEGORY: Classification TARIFF NO.: 8504.31.4065 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 16, 2000, you requested a tariff classification ruling. The merchandise is described in your letter as Model AT87A1007 Transformer and Model AT88A1005 Transformer. The AT 87 and AT 88 transformers are primarily for powering air conditioning apparatus and can also be used in other applications that do not exceed listed ratings. 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. The actual rating of the AT87A1007 Transformer is 48 VA and the AT88A1005 Transformer is 75 VA. The applicable subheading for the Model AT87A1007 and Model AT 88A1005 Transformers will be 8504.31.4065, 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 40 VA or greater”. 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