CLA-2-85:RR:NC:MM:109 F81283

Mr. Stephen S. Spraitzar
Law Offices of George R. Tuttle
Three Embarcadero Center, Suite 1160
San Francisco, CA 94111

RE: The tariff classification of an electrical transformer from China

Dear Mr. Spraitzar:

In your letter dated December 9, 1999 you requested a tariff classification ruling on behalf of Artesyn North America, Inc. of Broomfield, Colorado.

The merchandise is described in your letter as an electrical transformer, Atresyn Part No. 22940279. Literature and a sample were also submitted. This transformer is designed for use on power supplies that are used in computer equipment or telecommunications apparatus. As per the submitted information the transformer is rated for 150 watts. You indicate that it has a power handling capacity of less than 1 kVA and greater than 40 VA.

The applicable subheading for the electrical transformer, Atresyn Part No. 22940279, will be 8504.31.4065, Harmonized Tariff Schedule of the United States (HTS), which provides for “[o]ther transformers: [h]aving a power handling capacity not exceeding 1 kVA: [o]ther: [h]aving a power handling capacity 40 VA or greater.” The rate of duty will be 6.6% 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 Eileen S. Kaplan at 212-637-7048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division