CLA-2-85:OT:RR:NC:N2:220
Lis Figueras
Tu Alternativa Solar
Calle 19 R8 Urb Santa Juana
Caguas, PR 00725
RE: The tariff classification of an electrical transformer from China.
Dear Mr. Figueras:
In your letter dated June 13, 2020 you requested a tariff classification ruling.
The merchandise under consideration is identified as Step Up & Down Transformer, PN ST-5000, which is described as a single-phase, step up and down transformer. The subject transformer consists of a toroidal-shaped magnetic core with electrical connectors, sockets, wire leads, a circuit breaker, and a metal enclosure. On the front face of the enclosure is a power on indicator, two 110 V electrical output sockets, and one 220 V electrical output socket. The rated power handling capacity of the transformer is 5 kVA.
In use, the transformer functions as a voltage converter by converting the electrical input to match the voltage requirements of the intended application. You state that the transformer can be used in both 110 V and 220 V applications, where the transformer converts the input voltage from 220 V to 110 V or from 110 V to 220 V.
The applicable subheading for the Step Up & Down Transformer, PN ST-5000, will be 8504.32.0000, HTSUS, which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Other transformers: Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA.” The general rate of duty will be 2.4 percent ad valorem.
Pursuant to U.S. Note 20 Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8504.32.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8504.32.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actionshttps://www.cbp.gov/trade/remedies/301-certain-products-china
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division