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