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NY 875609

June 30, 1992

CLA-2-85:S:N:N1:109 875609

CATEGORY: CLASSIFICATION

TARIFF NO.: 8504.31.40

Mr. Miguel Ruiz
Sig M Glukstad, Inc.
P.O. Box 523730
Miami, FL 33152-3730

RE: The tariff classification of transformers from Costa Rica.

Dear Mr. Ruiz

In your letter dated June 11, 1992, you requested a tariff classification ruling on behalf of Inglot Electronics Corporation.

Your letter describes the subject merchandise, identified on the submitted samples as items 114P219, 114P221, 114P231, 114P232, 114P247 and 166C001, as small power transformers. Mr. Andy Platowsky has advised us that the transformers are custom built to specific values. The imported articles appear to be unfinished, rated transformers.

The applicable subheading for the 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 1KVA." The rate of duty will be 6.6 percent ad valorem.

Articles classified under subheading 8504.31.40, HTS, which are the products of Costa Rica, are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBI) upon compliance with all applicable regulations.

Articles classifiable under subheading 8504.31.40, HTS, which are products of Costa Rica are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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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