CLA-2-85:S:N:N1:109 844271
Ms. Irma Villarreal
B & D Customhouse Brokers, Inc.
420 South Bridge
P.O. Drawer M
Hidalgo, TX 78557
RE: The tariff classification of a coil assembly, spark
transformer, and transformer assembly from Mexico.
Dear Ms. Villarreal:
In your letter dated August 4, 1989 you requested a tariff
classification ruling on behalf of TRW Transportation Electronic
Division, McAllen, TX.
Your letter describes the subject merchandise as follows:
1. The coil assembly is used in the oscillating circuit of a fish
detector used on ships. The coil assembly forms part of an oscillating
circuit. It regulates the time of leading of the capacitor which
determines the frequency of work. The coil appears to be a device
which limits or prevents, by its self induction, the flow of
alternating current.
2. The spark transformer is used in the ignition control of the street
lamps (Public Lighting System). This transformer controls the amount
of energy that goes to the lamp to regulate the ignition and protects
its filament.
3. The transformer assembly is used in the acople impedance circuit of
a fish detector. The detector forms part of an oscillation circuit.
It regulates the impedance of a circuit.
The applicable subheading for the coil assembly will be
8504.50.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for "[o]ther inductors." The duty rate
will be 3 percent ad valorem.
The applicable HTS subheading for the spark transformer will
be 8504.10.0000, which provides for "[b]allasts for discharge
lamps or tubes." The rate of duty will be 3 percent ad valorem.
The applicable HTS subheading for the transformer assembly
will be 8504.31.2000, which provides for [u]nrated transformers."
The rate of duty will be 2.4 percent ad valorem.
Allowances may be made under subheading 9802.00.80 for articles
assembled abroad in whole or in part of fabricated components, the
product of the United States, which (a) were exported in condition
ready for assembly without further fabrication, (b) have not lost their
physical identity in such articles by change in form, shape, or
otherwise, and (c) have not been advanced in value or improved in
condition abroad except by being assembled and except by operations
incidental to the assembly process such as cleaning, lubricating and
painting. Requests for rulings concerning subheading 9802.00.80 should
be submitted to U.S. Customs Service Headquarters, 1301 Constitution
Avenue, N.W., Washington, D.C. 20229-0001. Your request should
identify each U.S. component and describe in detail the process
performed on the component in Mexico.
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
New York Seaport