CLA-2-85:S:N:N1:109 854957

Ms. Maureen D. Hannah
Atlantic Customs Brokers, Inc.
Airport Industrial Park Bldg, C2N
145 Hook Creek Boulevard
Valley Stream, N.Y. 11581

RE: The tariff classification of transformers from Taiwan.

Dear Ms. Hannah:

In an undated letter, you requested a tariff classification ruling on behalf of Energi-Lite, Westbrook, CT. Your letter describes the article, identified as MID Number TWCOMTEC6TAI, as a transformer having a power handling capacity of 30 VA. The transformer used to step down voltage from 277 V to 120 V in emergency lighting applications.

The applicable subheading for the transformer (TWCOMTEC6TAI) will be 8504.31.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Electrical transformers: Other: Having a power handling capacity less than 40 VA. The rate of duty will be 6.6 percent ad valorem.

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