N192361 N1 Ruling Active

The tariff classification of current transformers from China

Issued December 6, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8504.31.2000

Headings: 8504

Product description

The merchandise subject to this ruling is current transformers. They are donut shaped devices consisting of a coil of fine copper wire enclosed in a plastic housing with two small connecting wire leads. They are used to indirectly (inductively) measure the current running in a main wire. Each current transformer is placed around the main wire so that the main wire passes through the donut hole. A small measurable current is induced in the current transformer’s leads when a large current passes through the main wire. The small current, which is proportional to the large current, is measured by measuring equipment to determine how much current is running in the main wire. Unlike a standard transformer, these current transformers do not contain a primary and secondary winding nor do they have a kVA or other power handling rating. As such, they are not the types of transformers which are used for voltage transformation.

CBP rationale

The applicable subheading for the current transformers will be 8504.31.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other transformers: Having a power handling capacity not exceeding 1 KVA: Unrated.

Full text

N192361 December 6, 2011 CLA-2-85OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8504.31.2000 Mr. Douglas Brouwer EKM Metering 363 Berkeley Way Santa Cruz, CA 95062 RE: The tariff classification of current transformers from China Dear Mr. Brouwer: In your letter dated November 8, 2011, you requested a tariff classification ruling. The merchandise subject to this ruling is current transformers. They are donut shaped devices consisting of a coil of fine copper wire enclosed in a plastic housing with two small connecting wire leads. They are used to indirectly (inductively) measure the current running in a main wire. Each current transformer is placed around the main wire so that the main wire passes through the donut hole. A small measurable current is induced in the current transformer’s leads when a large current passes through the main wire. The small current, which is proportional to the large current, is measured by measuring equipment to determine how much current is running in the main wire. Unlike a standard transformer, these current transformers do not contain a primary and secondary winding nor do they have a kVA or other power handling rating. As such, they are not the types of transformers which are used for voltage transformation. The applicable subheading for the current transformers will be 8504.31.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other transformers: Having a power handling capacity not exceeding 1 KVA: Unrated." The rate of duty will be free. 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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