CLA-2-85:RR:NC:MM:109 J86155

Ms. Roxanne Peiffer
Norman G. Jensen, Inc.
Customhouse Brokers
3050 Metro Drive
Suite #300
Minneapolis, MN 55425

RE: The tariff classification of transformers from China, Norway and the United Kingdom

Dear Ms. Peiffer:

In your letter dated June 6, 2003, you requested a tariff classification ruling on behalf of Williams Sound Corporation of Eden Prairie, Minnesota

The merchandise is described in your letter as five Induction “Step-Down” Transformers. The five transformers are identified as Part #’s: 1.) TPF 008 2.) TFP 010 3.) TFP 016 4.) TFP 027U and 5.) TFP 030. with voltages as follows: PART # - VOLTAGE

1.) TFP 008 16VA

2.) TFP 010 48VA

3.) TFP 016 17VA

4.) TFP 027U 47.38VA

5.) TFP 030 6.9VA

A.) Part # ‘s TFP 008, TFP 016 & TFP 030 = Have voltage less than 40VA

B.) Part # ‘s TFP 010 & TFP 027U = Have voltage more than 40VA

A sample of each of the transformers listed was submitted to this office for classification purposes and all samples have been returned to you as you requested.

The applicable subheading for TFP 008, TFP 016 & TFP 030 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 40VA.” The rate of duty will be 6.6 percent ad valorem.

The applicable subheading for TFP 010 & TFP 027U will be 8504.31.4065, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other transformers: Other: Having a power capacity 40VA or greater.” 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