CLA-2-85:RR:NC:MM:109 B86868

Mr. David M.Perrine
N Z Drives Inc.
P.O. Bo# 4135
751 Rothrock Circle
Akron, OH 44321

RE: The tariff classification of AC Motor Speed Controllers and Insulated Gated Bi-Polar Transistors from New Zealand

Dear Mr. Perrine:

In your letter dated June 13, 1997, you requested a tariff classification ruling.

The merchandise is described in your letter as AC Motor Speed Controllers and Insulated Gated Bi-Polar Transistors. The AC Motor Speed Controllers consist of the following type items: PDL, Picodrive , Xtravert, Microdrive, Microflo and Microvector. These items are variable frequency drives that are state of the art electronic motor controls for controlling AC induction motors in many different applications such as fans, pumps, general industrial applications and the material handling industry such as crane controls. The Insulated Gated Bi-Polar Transistor (IGBT) is a power transistor with a dissipation rate of 1W or greater. We can not address the classification of the populated printed circuit board at this time due to insufficient information. We need a description of this merchandise and the function of each board. What device is this merchandise a part of? If it is for electrical control, does it have two or more connectors, switches, relays or fuses?

The applicable subheading for the AC Motor Speed Controllers will be 8504.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Speed drive contollers for electric motors. The rate of duty will be 2.1 percent ad valorem.

The applicable subheading for the Insulated Gated Bi-Polar Transistor will be 8541.29.00, Harmonized Tariff Schedule of the United States (HTS), which provides for transistors, other than photosesitive - transistors... other. 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 Kaplan at 212-466-5673.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division