CLA-2-85:RR:NC:MM:109 D88623

Ms. Dana L. Trout
Vice-President/Imports
Trans-Trade, Inc.
P.O. Box #612369
DFW Airport, TX 75261

RE: The tariff classification of uninterruptible power supply systems from Taiwan

Dear Ms. Trout:

In your letter dated February 5,1999, you requested a tariff classification ruling on behalf of Para Systems, Inc. of Carrollton, Texas.

The merchandise is described in your letter as uninterruptible power supply systems. The power supply systems comprise the XRT Series which consist of the following models:

Model XRT 600 /XRT 600/2 (600VA and 600W) Model XRT 1000/XRT 1000/2(1000VA and 1000W) Model XRT 1500 (1500VA and 1500W) Model XRT 2000/XRT 2000/2 (2000VA and 2000W) Model XRT 2001 (2000VA and 2000W)

These models are used with both automatic data processing machines and telephone equipment. Based upon GRI 6 and GRI 3(c), these models are classified in the subheading which occurs last in numerical order.

The applicable subheading for the uninterruptible power supply systems will be 8504.40.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Static converters:[f]or telecommunication apparatus.” The rate of duty will be free.

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 Eileen S. Kaplan at 212-637-7048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division