HQ 952991: Modification of DD 873614; Transformer; Power Supply; Alternating Current Converter; Static Converter

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

     


 

                            HQ 952991
                                                               
                         March 18, 1993

CLA-2 CO:R:C:M  952991 MBR

CATEGORY:  Classification

TARIFF NO.:  8504.31.40

Mr. William B. Chandler
ELECTRO-MECH CO.
707 Hathaway Drive
Colorado Springs
Colorado 80915

RE:  Modification of DD 873614; Transformer; Power Supply;
     Alternating Current Converter; Static Converter

Dear Mr. Chandler:

     This is in reply to your letter of October 29, 1992,
requesting reconsideration of DD 873614, dated April 30, 1992,
regarding the classification of "AC Power Supplies," under the
Harmonized Tariff Schedule of the United States (HTSUS).  Your
request was forwarded to this office for reply.

FACTS:

     The Electro-Mech Co. "AC Power Supply" is designated as a
"Class 2 Transformer" by the Underwriters Laboratories and Canadian
Standards Association. The sample consists of an input plug for
standard 120 volts alternating current, and a wire coil transformer
which provides an output of 14 volts alternating current (AC).  

ISSUE:

     What is the classification of an AC converting "Power Supply"
consisting of a transformer, under the Harmonized Tariff Schedule
of the United States (HTSUS)?

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule.  GRI 1
states, in pertinent part:

     ...classification shall be determined according to the terms 
    of the headings and any relative section or chapter notes...

                               -2-

     DD 873614, dated April 30, 1992, held that "AC power supplies"
designated as P/N 905, C-901, C-899, C-897, and C-896, were
classifiable under subheading 8504.40.00, HTSUS, which provides for
static converters.

     However, you argue that your AC power supplies should be
classified as transformers and not rectifiers because they "are
nothing more than a transformer in a plastic case."  After further
clarification of the function and operation of your power supplies,
and inspection of a sample, we agree that your merchandise is
simply a transformer, as that term is understood in the HTSUS.  The
Harmonized Commodity Description and Coding System Explanatory
Notes (ENs) to the HTSUS, page 1337, define the scope of the term
"transformer" as follows:

                   (I) ELECTRICAL TRANSFORMERS

          Electrical transformers are apparatus which, without
     having any moving parts, transform, by means of induction and
     using a preset or adjustable system, an alternating current
     into another alternating current of different voltage,
     impedance, etc.  These usually consist of two or more coils
     of insulated wire wound on laminated iron cores... 

     The heading covers all transformers.  They vary from small
     types used in wireless sets, instruments, toys, etc., to large
     types enclosed in oil tanks or equipped with radiators, fans,
     etc., for cooling purposes...

     The instant apparatus is within the scope of this definition
because it exclusively performs the function of converting
alternating current of one voltage into alternating current of
another voltage, by means of induction.  Whereas, the ENs for
electrical static converters define a different type of device. 
The relevant EN, page 1338, states in pertinent part:

                (II) ELECTRICAL STATIC CONVERTERS

          The apparatus of this group are used to convert
     electrical energy in order to adapt it for further use.  They
     incorporate converting elements (e.g., valves) of different
     types.  They may also incorporate various auxiliary devices
     (e.g. transformers, induction coils, resistors, command
     regulators, etc.).  Their operation is based on the principle
     that the converting elements act alternately as conductors and
     non-conductors...

     The instant power supplies, however, do not incorporate
converting elements such as valves, nor is their operation based
on the principle that the converting elements act alternately as
conductors and non-conductors.  Therefore, the instant power
supplies are not classifiable under the provision for electrical 

                               -3-

static converters, but are classifiable under the provision for
transformers.

HOLDING:

     The ELECTRO-MECH CO. "AC Power Supplies" designated as P/N
905, C-901, C-899, C-897, and C-896, are classifiable under
subheading 8504.31.40, HTSUS, which provides for: "[e]lectrical
transformers, static converters (for example, rectifiers) and
inductors: [o]ther transformers: [h]aving a power handling capacity
not exceeding 1 kVA: [o]ther: [h]aving a power handling capacity
less than 1 kVA."  The rate of duty is 6.6% ad valorem.  If the
merchandise is eligible for GSP (originating in Mexico), the rate
of duty is Free.

EFFECT ON OTHER RULINGS:

     DD 873614, dated April 30, 1992, is modified under authority
of Section 177.9(d), Customs Regulations (19 CFR 177.9(d)), to
reflect that "AC Power Supplies" designated as P/N 905, C-901, C-
899, C-897, and C-896, are classifiable under subheading
8504.31.40, HTSUS.

                              Sincerely,





                              John Durant, Director
                              Commercial Rulings Division

CC:  District Director
     U.S. Customs Service
     3600 E. Paisano Bldg B Rm 134
     Bridge of the Americas
     P.O. Box 9516