CLA-2-85:S:N:N1:109 849622
Mr. Philip Freeman
Cain Customs Brokers, Inc.
421 Texano
P.O. Box 150
Hildago, TX 78557
RE: The tariff classification of a toroid from Mexico.
Dear Mr. Freeman:
In your letter dated February 4, 1990, you requested a
tariff classification ruling on behalf of Deltron, Inc., North
Wales, PA.
The toroid, identified on your schematic as part number
T60694-2, is described as a part of a computer supply. The
submitted sample has two strands of wire wrapped around a bobbin.
The toroid appears to be an unrated transformer used as an
inductor.
The applicable subheading for the toroid will be 8504.31.20,
Harmonized Tariff Schedule of the United States (HTS), which
provides for "[o]ther transformers: [h]aving a power handling
capacity not exceeding 1 KVA, [u]nrated. The rate of duty will
be 2.4 percent ad valorem.
Articles classified under subheading 8504.31.2000, HTS,
which are products of Mexico, 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
New York Seaport