CLA-2-85:S:N:N1:109 836990

Mr. Mark Rendell Dawson
XL Brokers International, Inc.
1060 West Florence Avenue
Inglewood, CA 90301

RE: The tariff classification of power modules from Italy

Dear Mr. Dawson:

In your letter dated February 7, 1989, on behalf of International Rectifier Corporation, El Segundo, CA, you requested a tariff classification ruling.

The power modules described on pages 79 through 86 of your catalog is a solid state device which consists of two or more thyristor and/or rectifier junctions encapsulated in a plastic isolated housing. Your letter states that the basic function of the module is to rectify alternating current into direct current at high power.

The applicable subheading for the power modules will be 8504.40.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Rectifiers and rectifying apparatus, other than power supplies." The rate of duty will be 3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport