CLA-2-85:S:N:N1:109 875609
Mr. Miguel Ruiz
Sig M Glukstad, Inc.
P.O. Box 523730
Miami, FL 33152-3730
RE: The tariff classification of transformers from Costa Rica.
Dear Mr. Ruiz
In your letter dated June 11, 1992, you requested a tariff
classification ruling on behalf of Inglot Electronics
Corporation.
Your letter describes the subject merchandise, identified on
the submitted samples as items 114P219, 114P221, 114P231,
114P232, 114P247 and 166C001, as small power transformers. Mr.
Andy Platowsky has advised us that the transformers are custom
built to specific values. The imported articles appear to be
unfinished, rated transformers.
The applicable subheading for the transformers will be
8504.31.40, Harmonized Tariff Schedule of the United States
(HTS), which provides for "[rated transformers, having a power
handling capacity less than 1KVA." The rate of duty will be 6.6
percent ad valorem.
Articles classified under subheading 8504.31.40, HTS, which
are the products of Costa Rica, are entitled to duty free
treatment under the Caribbean Basin Economic Recovery Act (CBI)
upon compliance with all applicable regulations.
Articles classifiable under subheading 8504.31.40, HTS,
which are products of Costa Rica 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