M82197 M8 Ruling Active

The tariff classification of an IT-600 from Hong Kong

Issued April 10, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8504.50.8000

Headings: 8504

Product description

The merchandise subject to this ruling is identified in your letter as an IT-600. The IT-600 is described in your letter as a toroidal 600 VA, 60 Hertz, 120 VAC isolation transformer. It is urethane potted and encased in a polypropylene enclosure to protect it against water, chemical, and physical abuse. The IT-600 is used for public safety in street light applications. It isolates the light street feed from the power grid in locations where there may be deterioration of the electrical feed wire to the street light pole, thereby eliminating the danger of shock from stray voltage in the pole. As such, it is an inductor, inhibiting/limiting the flow of current.

CBP rationale

The applicable subheading for the IT-600 will be 8504.50.8000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters and inductors: Static converters: Other inductors.

Full text

NY M82197 April 10, 2006 CLA-2-85:RR:NC:MM:109 M82197 CATEGORY: Classification TARIFF NO.: 8504.50.8000 Ms. Julie Jamgochian UNIPAC Continental 182-16 147th Avenue, 2nd Floor Jamaica, NY 11413 RE: The tariff classification of an IT-600 from Hong Kong Dear Ms. Jamgochian: In your letter dated April 3, 2006, you requested a tariff classification ruling, on behalf of your client Argent Electric, Inc. The merchandise subject to this ruling is identified in your letter as an IT-600. The IT-600 is described in your letter as a toroidal 600 VA, 60 Hertz, 120 VAC isolation transformer. It is urethane potted and encased in a polypropylene enclosure to protect it against water, chemical, and physical abuse. The IT-600 is used for public safety in street light applications. It isolates the light street feed from the power grid in locations where there may be deterioration of the electrical feed wire to the street light pole, thereby eliminating the danger of shock from stray voltage in the pole. As such, it is an inductor, inhibiting/limiting the flow of current. The applicable subheading for the IT-600 will be 8504.50.8000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters and inductors: Static converters: Other inductors.” The rate of duty will be 3.0 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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