The tariff classification of a capacitor from England and Taiwan

NY J87961 September 9, 2003 CLA-2-85:RR:NC:MM:109 J87961 CATEGORY: Classification TARIFF NO.: 8532.10.0000 Ms. Heather Ganley Paralegal Taco, Inc. 1160 Cranston Street Cranston, RI 02920 RE: The tariff classification of a capacitor from England and Taiwan Dear Ms. Ganley: In your letter dated August 6, 2003, you requested a tariff classification ruling. The merchandise is identified in your letter as a capacitor. The capacitor is a passive electronic component that stores electrical energy. The type of capacitor that Taco uses is defined as a Dry Metallized Film Dielectric Capacitor. It is intended for use in alternating current applications such as an electric motor and rated for service in 50Hz and 60Hz circuits at temperatures and voltage storage capacities as indicated on the casing. It is constructed of a metallized electrode film dielectric composed of non-PCB material and sealed in a non-metal case made of a self-extinguishing material. In an electric permanent-split capacitor motor like those used at Taco, the capacitor is connected between the common main-auxiliary wire and across the auxiliary winding. The capacitor is required to start the electric motor and keep it running. This is necessary because the rotating magnetic fields produced in the main and auxiliary windings of the stator are displaced 90 degrees apart. When the rotating magnetic fields flowing in the rotor are not aligned with the stator fields there is no energy to repel the two opposing fields. The capacitor supplies the energy required to repel the rotor field back magnetic alignment. It does this using the energy that it has stored up in between cycles. The applicable subheading for the capacitor will be 8532.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Fixed capacitors designed for use in 50/60Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors).” 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