Ms. Danivia Vasconcelos
Customs & Traffic Manager
2891 Langstaff Road
L4K 4Z2 – Concord
RE: The tariff classification of a regulator & rectifier from an unspecified country
Dear Ms. Vasconcelos:
In your letter dated, which was received by this office on July 10, 2007, you requested a tariff classification ruling.
The merchandise subject to this ruling is identified in your letter as a device called a regulator & rectifier. The item has a dual function where the regulator would work as a regulator and the rectifier as a rectifier. A sample of this item was furnished for classification purposes and is being returned as per your request.
In your letter you suggest tariff number 8511.90.6040 under Harmonized Tariff Schedule of the United States (HTSUS), which provided for “Electrical ignition or starting equipment of a kind used in spark-ignition or compression-ignition internal combustion engines…Parts: Other parts: Other.” However, this merchandise also consists of a rectifier, which is considered electrical machinery or equipment of Chapter 85. Tariff number 8511.90.6040 falls with Section XVII of the HTSUS. Note 2 (f) to Section XVII states:
“2. The expression “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this section:
(f) Electrical machinery or equipment (chapter 85)”
Therefore, in accordance with Section XVII Note 2 (f), subheading 8511.90.6040 is inapplicable. Rectifiers are classifiable within subheading 8504.40 as static converters.
The applicable subheading for the regulator & rectifier will be 8504.40.95, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters (for example rectifiers) and inductors; parts thereof: Static converters: Other: Rectifiers and rectifying apparatus”. The rate of duty will be 1.5 percent ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 646-733-3015.
Robert B. Swierupski