J87786 J8 Ruling Active

The tariff classification of Constant Voltage Line Transformers from an unspecified country

Issued September 3, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8504.31.2000

Headings: 8504

Product description

The merchandise is described within your ruling request as Constant Voltage Line Transformers. This ruling covers four models of these types of transformers. They are Model QC10 (Part Number 3411), Model 4109Q26 (Part Number TBL25), Model 4109Q70 (Part Number TBL70), and Model 4009Q25-1 (Part Number TBLU). As stated in your letter, these constant voltage line transformers are used primarily in loudspeakers to transmit and distribute audio signals in varying amounts. They can be used to reduce the volume and intensity of the sound. Their function is to impart frequency rather than transmit power. They are also known as Impedance Matching Transformers. Impedance Matching Transformers are used to match the impedance in one circuit or source to that of another circuit or load. The four transformers subject to this ruling are used to distribute various sounds in various amounts, and match different impedances of the circuit. They are incapable of transmitting power or of connecting to a power grid. Therefore, the user need not know the power capacity of the transformers.

CBP rationale

The applicable subheading for the QC10 Model (Part Number 3411), 4109Q26 Model (Part Number TBL25), 4109Q70Model (Part Number TBL70), and 4009Q25-1 (Part Number TBLU) 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 1 KVA: Unrated.

Full text

NY J87786 September 3, 2003 CLA-2-85:RR:NC:MM:109 J87786 CATEGORY: Classification TARIFF NO.: 8504.31.2000 Mr. Robert E. Burke Barnes, Richardson & Colburn Attorneys & Counsellors at Law 303 East Wacker Drive Suite 1100 Chicago, IL 60601 RE: The tariff classification of Constant Voltage Line Transformers from an unspecified country Dear Mr. Burke: In your letter dated July 31, 2003, you requested a tariff classification ruling on behalf of Quam-Nichols Company. The merchandise is described within your ruling request as Constant Voltage Line Transformers. This ruling covers four models of these types of transformers. They are Model QC10 (Part Number 3411), Model 4109Q26 (Part Number TBL25), Model 4109Q70 (Part Number TBL70), and Model 4009Q25-1 (Part Number TBLU). As stated in your letter, these constant voltage line transformers are used primarily in loudspeakers to transmit and distribute audio signals in varying amounts. They can be used to reduce the volume and intensity of the sound. Their function is to impart frequency rather than transmit power. They are also known as Impedance Matching Transformers. Impedance Matching Transformers are used to match the impedance in one circuit or source to that of another circuit or load. The four transformers subject to this ruling are used to distribute various sounds in various amounts, and match different impedances of the circuit. They are incapable of transmitting power or of connecting to a power grid. Therefore, the user need not know the power capacity of the transformers. The applicable subheading for the QC10 Model (Part Number 3411), 4109Q26 Model (Part Number TBL25), 4109Q70Model (Part Number TBL70), and 4009Q25-1 (Part Number TBLU) 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 1 KVA: 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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