CLA-2-85:RR:NC:MM:109 G86834

Mr. Ian K.P. Ross
President
Power Transformers, Inc.
#20 570 Hood Road
Markham
Ontario L3R4G7
Canada

RE: The tariff classification of Voltage Regulators from New Zealand

Dear Mr. Ross:

In your letter dated January 31, 2001, you requested a tariff classification ruling.

The merchandise is described in your letter as Voltage Regulators. The Voltage Regulators are for use on electrical power systems. They incorporate power rectifiers and electronic controls combined with a power transformer in order to maintain voltage levels in power systems. They are static converters since they do not rely on rotating equipment. The power transformers range from 50 kVA to 6000 kVA. These transformer products are custom designed and manufactured to meet the specific requirements of individual customers, who typically will be large industrial companies and local electrical utilities.

The applicable subheading for the Voltage Regulators ranging from 50 kVA to 500 kVA will be 8504.33.00, Harmonized Tariff Schedule of the United States (HTS), which provides for “ Transformers having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA.” The rate of duty will be 1.6 percent ad valorem. The applicable subheading for the Voltage Regulators exceeding 500 kVA to 6000 kVA will be 8504.34.00, Harmonized Tariff Schedule of the United States (HTS), which provides for “ Transformers having a power handling capacity exceeding 500 kVA.” The rate of duty will be 1.6 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 212-637-7048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division