CLA-2-85:S:N:N1:109 858551

Mr. W. J. Dolbeer
Avex Electronics, Inc.
4807 Bradford Drive
Huntsville, AL 35805

RE: The tariff classification of a pulse transformer from China.

Dear Mr. Dolbeer:

In your letter dated November 30, 1990, you requested a tariff classification ruling. Your letter describes the transformer, identified by you as part number 61X3783, as a pulse transformer that will couple the signal into the circuit while maintaining electrical isolation between the circuits.

The applicable subheading for the pulse transformer will be 8504.31.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Transformers: Having a power handling capacity not exceeding 1 KVA: Unrated." The rate of duty will be 2.4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport