CLA-2-85:S:N:N1:109 873899
Mr. Lester Hillman
Federal Pioneer Limited
13th Avenue & Pinkie Road
Regina, Saskatchewan S4P-3A3
RE: The tariff classification of liquid filled power
transformers from Canada.
Dear Mr. Hillman:
In your letter dated April 20, 1992, you requested a tariff
classification ruling.
Your letter states that Federal Pioneer, Ltd manufactures
electrical transformers in Canada. These units are manufactured
and tested in Canada, and then dismantled for shipment to your
customer in the United States. Shipments of these units can be
made on single trucks or railway flatcars, or in multiple truck
or railcar shipments. You state that you cannot furnish us with
a specific power handling capacity for these transformers since
you manufacture them to your customers' specifications.
The applicable subheading for liquid dielectric
transformers, having a power handling capacity not exceeding 650
KVA, imported on single trucks or railway cars, will be
8504.21.00, Harmonized Tariff Schedule of the United States
(HTS), which provides for "[l]iquid dielectric transformers,
having a power handling capacity not exceeding 650 KVA." The
rate of duty will be 2.4 percent ad valorem.
The applicable subheading for liquid dielectric
transformers, having a power handling capacity exceeding 650 KVA
but not exceeding 10,000 KVA, imported on single trucks or
railway cars, will be 8504.22.00, Harmonized Tariff Schedule of
the United States (HTS), which provides for "[l]iquid dielectric
transformers, with a power handling capacity exceeding 650 KVA
but not exceeding 10,000 KVA." The rate of duty will be 2.4
percent ad valorem.
The applicable subheading for liquid dielectric
transformers, having a power handling capacity exceeding 10,000
KVA, imported on single trucks or railway cars, will be
8504.23.00, Harmonized Tariff Schedule of the United States
(HTS), which provides for "[l]iquid dielectric transformers, with
a power handling capacity exceeding 10,000 KVA." The rate of
duty will be 2.4 percent ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on liquid dielectric transformers,
imported in multiple truck or rail car shipments. Your request
for a classification ruling concerning partial shipments should
include a complete description of the merchandise that will be
included in each shipment explaining what the merchandise is,
where and how it is used and exactly how it operates. We must
also know when and where each shipment will take place.
Goods classifiable under subheadings 8504.21.00, 8504.22.00,
and 8504.23.00, HTS, which have originated in the territory of
Canada, will be entitled to a 1.4 percent rate of duty under the
United States - Canada Free Trade Agreement (FTA) 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