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HQ 956000

May 18, 1994

CLA-2 CO:R:C:M 956000 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8504.31.40

District Director
U.S. Customs Service
110 South 4th Street, Room 154
Minneapolis, MN 55401

RE: Protest 3501-93-100218; Power Supply; Rated Transformer; 8504.32.00

Dear District Director:

The following is our decision regarding Protest 3501-93- 100218 concerning your action in classifying and assessing duty on power supplies under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consist of power supplies (model no. PS666016). Each power supply is comprised of a transformer built- in a black plastic enclosure with two power cords. They are designed for external use along with data processing equipment, printers, and computer peripheral devices. In literature supplied by the protestant, it is stated that the power supplies have a total output of rated voltage of 16.5 V (volts), a total output of power of 60 VA (volt amperes) maximum, and a transformer core size of 66mm in width.

The power supplies were entered under subheading 8504.32.00, HTSUS, as other transformers having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA. The entry was liquidated on April 2, 1993, under subheading 8504.31.40, HTSUS, as other rated transformers having a power handling capacity less than 1 kVA. The protest was timely filed on April 22, 1993.

The subheadings under consideration are as follows:

8504.32.00: [e]lectrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: [o]ther transformers: [h]aving a power handling capacity exceeding 1 kVA but not exceeding 16 kVA.

The general, column one rate of duty for goods classifiable under this provision is 2.4 percent ad valorem.

8504.31.40: [e]lectrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: [o]ther transformers: [h]aving a power handling capacity not exceeding 1 kVA: [o]ther: [h]aving a power capacity less than 1 kVA.

The general, column one rate of duty for goods classifiable under this provision is 6.6 percent ad valorem.

ISSUE:

Whether the power supplies are classifiable under subheading 8504.32.00, HTSUS, as other transformers having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA, or under subheading 8504.31.40, HTSUS, as other rated transformers having a power handling capacity less than 1 kVA.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

The protestant states in the provided literature that the power supplies are rated transformers with a total power output of 60 VA.

Therefore, the power supplies are specifically classifiable under subheading 8504.31.40, HTSUS.

HOLDING:

By authority of GRI 1, the power supplies are classifiable under subheading 8504.31.40, HTSUS, as other rated transformers having a power handling capacity less than 1 kVA.

The protest should be DENIED in full. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision, together with the Customs Form 19, should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Lexis, Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director

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