CLA-2-85:RR:NC:MM:109 I83047
Mr. Herbert J. Lynch
Sullivan & Lynch, P.C.
Attorneys and Counselors At Law
156 State Street
Boston, MA 02109-2508
RE: The tariff classification of an R-Core Transformer from China
Dear Mr. Lynch:
In your letter dated June 11, 2002, you requested a tariff classification ruling on behalf of Bose Corporation of Framingham, Massachusetts.
The merchandise is described in your letter as an R-Core Transformer Bose # 266476-001, which is a component part of the Bose Wave Radio/CD. The R-Core Transformer is a 120V/60 Hz single-phase transformer. The R-Core transformer has a layered and uncut round core with two balanced bobbins and is attached to a metal bracket. It has an input handling capacity that does not exceed 1kVA and is rated. It has an input of 44VA maximum, 4VA minimum and 25VA nominal and an output of 29.9VA maximum. A sample of the merchandise was submitted to this office as part of the binding ruling request and is being returned to you as per your request.
The applicable subheading for the R-Core Transformer will be 8504.31.4035, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors: parts thereof: Other transformers: Having a power handling capacity less than 1kVA: Having a power handling capacity less than 40 VA.” The rate of duty will be 6.6 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