The tariff classification of an inverter from an unspecified country

NY R02097 June 20, 2005 CLA-2-85:RR:NC:MM:109 R02097 CATEGORY: Classification TARIFF NO.: 8504.40.9570 Ms. Melissa Hoffman Import Compliance Ericsson, Inc. MUNA Supply & Logistics 6300 Legacy Drive M/SEV-B1-1 Plano, TX 75024 RE: The tariff classification of an inverter from an unspecified country Dear Ms. Hoffman: In your letter received June 7, 2005, you requested a tariff classification ruling. The merchandise subject to this ruling is an inverter. The inverter is identified in your letter as Item number NTM 1970725/1. It is a +24V inverter used to convert direct current (DC) to alternating current (AC) power. Your letter states that the AC power is supplied to a telecommunications system. Although your letter states that the inverter supplies protected 200VAC power to telecom equipment, the Product Overview information states that this inverter is ideal for use in telecom sites, electric utility sub-stations, fuel cell, solar power applications, and for AC power on specialty vehicles such as ambulances and rescue vehicles. As such, it has multiple uses and is not solely or principally designed for telecommunications apparatus. The applicable subheading for the inverter (Item number NTM 1970725/1 will be 8504.40.9570 Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical transformers, static converters (for example rectifiers) and inductors… Static converters: Other: Inverters.” The rate of duty will be 1.5 percent ad valorem. 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