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NY 873899

MAY 19, 1992

CLA-2-85:S:N:N1:109 873899

CATEGORY: CLASSIFICATION

TARIFF NO.: 8504.21.00, 8504.22.00, 8504.23.00

Mr. Lester Hillman
Federal Pioneer Limited
13th Avenue & Pinkie Road
Regina, Saskatchewan S4P-3A3

RE: The tariff classification of liquid filled power transformers from Canada.

Dear Mr. Hillman:

In your letter dated April 20, 1992, you requested a tariff classification ruling.

Your letter states that Federal Pioneer, Ltd manufactures electrical transformers in Canada. These units are manufactured and tested in Canada, and then dismantled for shipment to your customer in the United States. Shipments of these units can be made on single trucks or railway flatcars, or in multiple truck or railcar shipments. You state that you cannot furnish us with a specific power handling capacity for these transformers since you manufacture them to your customers' specifications.

The applicable subheading for liquid dielectric transformers, having a power handling capacity not exceeding 650 KVA, imported on single trucks or railway cars, will be 8504.21.00, Harmonized Tariff Schedule of the United States (HTS), which provides for "[l]iquid dielectric transformers, having a power handling capacity not exceeding 650 KVA." The rate of duty will be 2.4 percent ad valorem.

The applicable subheading for liquid dielectric transformers, having a power handling capacity exceeding 650 KVA but not exceeding 10,000 KVA, imported on single trucks or railway cars, will be 8504.22.00, Harmonized Tariff Schedule of the United States (HTS), which provides for "[l]iquid dielectric transformers, with a power handling capacity exceeding 650 KVA but not exceeding 10,000 KVA." The rate of duty will be 2.4 percent ad valorem.

The applicable subheading for liquid dielectric transformers, having a power handling capacity exceeding 10,000 KVA, imported on single trucks or railway cars, will be 8504.23.00, Harmonized Tariff Schedule of the United States (HTS), which provides for "[l]iquid dielectric transformers, with a power handling capacity exceeding 10,000 KVA." The rate of duty will be 2.4 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on liquid dielectric transformers, imported in multiple truck or rail car shipments. Your request for a classification ruling concerning partial shipments should include a complete description of the merchandise that will be included in each shipment explaining what the merchandise is, where and how it is used and exactly how it operates. We must also know when and where each shipment will take place.

Goods classifiable under subheadings 8504.21.00, 8504.22.00, and 8504.23.00, HTS, which have originated in the territory of Canada, will be entitled to a 1.4 percent rate of duty under the United States - Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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

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