CLA-2-85:S:N:N1:109 803176
Mr. Stephen J. Leahy
Leahy & Ward
63 Commercial Wharf
Boston, MA 02110
RE: The tariff classification of power transformers from Peoples Republic of China
Dear Mr. Leahy:
In your letter dated September 30, 1994, you requested a tariff classification ruling.
The subject merchandise, identified in the submitted literature as PC mount LP type, PC mount LT type, PC mount DB type, PC mount VB type and UI type devices appear to be rated transformers. The telephone coupling transformers, identified in the submitted literature as TA type devices, appear to be impedance matching transformers.
The applicable subheading for the LP type, LT type, DB type, VB type and UI transformers will be 8504.31.40, Harmonized Tariff Schedule of the United States (HTS), which provides for "[rated transformers, having a power handling capacity less than 1 kVA]." The rate of duty will be 6.6 percent ad valorem.
The applicable subheading for the telephone coupling transformers will be 8504.31.20, Harmonized Tariff Schedule of the United States (HTS), which provides for "[unrated transformers, having a power handling capacity less than 1 kVA]." 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