CLA-2 CO:R:C:G 081407 JGH
District Director of Customs
477 Michigan Avenue
Detroit, Michigan 48226-2568
RE: Decision on Application for Further Review of
Protest 3801-6-001689, on the classification of
ignition transformers
Dear Sir:
This protest involves the classification of certain
transformers from Canada under the Tariff Schedules of the
United States (TSUS).
FACTS:
The merchandise is described as ignition transformers
entered at Detroit in June 1986 as unrated transformers under
the provision for other transformers in item 682.07, TSUS.
Customs changed the classification to that for transformers
rated at less than 1 kva, in item 682.05,TSUS.
Ignition transformers are described as being used in
igniting natural gas or oil in domestic or industrial heating
equipment. They achieve this by creating a spark across two
or more electrodes in combustion chambers of the burners.
Reliable ignition, it is claimed, requires that enough open
circuit voltages from the transformer are available to start
the arc. It is also necessary that the arc is hot enough
to ignite the atomized fuel and air mixture. The ANSI
Table 7-1 definition of ignition transformers, which the
protestant supplied, described them as dry-type, high-voltage,
high-reactance, step-up, insulating transformers designed to
provide ignition for gas or oil burners. These transformers
deliver high voltage to spark electrodes in such a manner that
the spark will ignite a mixture of fuel and air which passes
through its path.
-2-
ISSUE:
Classification of certain transformers as "unrated" in
item 682.07, TSUS, or "rated" in item 682.05,TSUS.
LAW AND ANALYSIS:
Headnote 2, part 5, Schedule 6,TSUS, states that for the
purposes of items 682.05 or 682.07,TSUS, the rated kva of a
transformer is the kilovolt-ampere output on a continuous duty
basis at the rated secondary voltage (or amperage, when
applicable) and at the rated frequency without exceeding the
rated temperature limitations.
It is the importer's claim that rated transformers are
transformers which are rated on output and not input and the
subject transformers do not have Kva or VA rating as to output.
Customs has long held that transformers may not be
regarded as unrated if they are of a class or kind which are
rated or are for uses in power circuits where the capacities
of the transformers must be known even if they are not included
on any labels. Currently, signal transformers and current
transformers (that work as circuit breakers or large power
transformers) are the only types of transformers that have
been found by Customs and the Courts to be unrated.
Information supplied by the importer clearly supports
Customs position. It is freely acknowledged by the importer
that the transformers have an input rating; from this the
output can be easily computed. The importer also provides
information on the output voltage and amperage requirements
necessary to produce and sustain the spark that these
transformers are designed to produce in order to ignite the
fuel in the burner. In addition the ANSI Table 7-1 provided
gives the output ratings of standard ignition transformers.
Thus, based on the description and purpose of the transformers,
they are considered as "rated."
-3-
HOLDING:
The transformers are classifiable under item 682.05, TSUS.
The protest should be denied in full.
A copy of this decision along with the Form 19 Notice of
Action should be furnished to the protestant.
Sincerely,
John Durant
Commercial Rulings Division
cc: Chief, Residual Liquidation and Protest Branch
c/o DARC, Commercial Operations,
New York Region
6cc - A.D., N.Y. Seaport
hurley library/peh
081407