The tariff classification of wound transformer cores from China.

N313158 July 30, 2020 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8504.90.9642; 9903.88.01 Lis Figueras Tu Alternativa Solar Calle 19 R8 Urb Santa Juana Caguas, PR 00725 RE: The tariff classification of wound transformer cores from China. Dear Mr. Figueras: In your letter dated June 13, 2020 you requested a tariff classification ruling. The item under consideration is referred to as a Transformer Ring, which is described as an insulated coil that is wire wound on a donut-shaped (toroidal) core to be used as the wound core of an electrical transformer. In your request, you indicate that the wound toroid core is finished in the United States and installed in an enclosure to produce a single-phase transformer. We would note that this ruling pertains to the wire-wound toroid core and the finished transformer is not subject to this review. The applicable subheading for the Transformer Ring, will be 8504.90.9642, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Parts: Other: Other: Other parts: Of transformers: Wound cores for incorporation into transformers.” The general rate of duty will be Free. Pursuant to U.S. Note 20 Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8504.90.9642, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8504.90.9642, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at: https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actionshttps://www.cbp.gov/trade/remedies/301-certain-products-china 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 the World Wide Web at https://hts.usitc.gov/current. 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 Karl Moosbrugger at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division