CLA-2-85:RR:NC:1:112 I87330

Ms. Charlene Lee
4908 N. Marlborough Dr.
Whitefish Bay, WI 53217

RE: The tariff classification of electrical devices from China

Dear Ms. Lee:

In your letter dated October 10, 2002, on behalf of Raffel Product Development Co., Inc., you requested a tariff classification ruling.

As indicated by the submitted samples, the items in question consist of a 120 volt AC transformer (Models MTA571230 and MA481220), an electrical distribution panel (Models CJ-10H-A02 and CH-2H-A01 and a hand-held remote control (Model 2110H). All of these items are used in conjunction with an electronic massage system.

The applicable subheading for the AC transformer (Models MTA571230 and MA481220) will be 8504.31.4035, Harmonized Tariff Schedule of the United States (HTS), which provides for Other transformers: Other: Having a power handling capacity less than 1 kVA. The rate of duty will be 6.6 percent ad valorem. The applicable subheading for the electrical distribution panel (Models CJ-10H-A02 and CH-2H-A01) and the hand-held remote control (Model 2110H) will be 8537.10.9070, HTS, which provides for other boards, panels, …, and other bases, …, for electric control or the distribution of electricity, …: For a voltage not exceeding 1,000 V. The rate of duty will be 2.7 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 David Curran at 646-733-3017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division