"Side by Side Power Supply"; Static Converter; Eaton part D- 64862 Index 115

HQ 089797 September 17, 1991 CLA-2 CO:R:C:M 089797 MBR CATEGORY: Classification TARIFF NO.: 8504.40.00 Ms. Angel A. Oliva-Hardison Angelo International P.O. Box 8378 Brownsville, Tx 78520-8378 RE: "Side by Side Power Supply"; Static Converter; Eaton part D- 64862 Index 115 Dear Ms. Oliva-Hardison: This is in reply to your letter of May 14, 1991, on behalf of the Eaton Corporation, requesting classification of the "Side by Side Power Supply," referenced as "Eaton part D-64862 INDEX 115," under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The subject merchandise is described as a "Side by Side Power supply" static converter used to supply voltage to a printed circuit board. This power supply has a 120 volt alternating current (AC) input with over voltage protection (varister). The power supply provides outputs of 10 and 17 volts. ISSUE: What is the proper classification of the "Side by Side Power Supply" static converter, under the HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative chapter or section notes. Subheading 8504.40.00, HTSUSA, provides for: "[e]lectrical transformers, static converters (for example, rectifiers) and inductors: [s]tatic converters." The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) to heading 8504, HTSUSA, provides the following guidance regarding static converters: (II) Electrical Static Converters The apparatus of this group are used to convert electrical energy in order to adapt it for further use. They incorporate converting elements (e.g., valves) of different types. They may also incorporate various auxiliary devices (e.g., transformers, induction coils, resistors, command regulators, etc.). Their operation is based on the principle that the converting elements act alternately as conductors and non-conductors. The fact that these apparatus often incorporate auxiliary circuits to regulate the voltage of the emerging current does not affect their classification in this group, nor does the fact that they are sometimes referred to as voltage or current regulators. This group includes: (C) Alternating current converters and cycle converters by which alternating current (single or polyphase) is converted to a different frequency or voltage. The instant merchandise is clearly used to convert electrical energy in order to adapt it for further use, and falls squarely within the EN's delineation of static converters. Therefore, we agree with the importer that the "Side by Side Power Supply" is properly classifiable in subheading 8504.40.00, HTSUSA, which provides for: "[e]lectrical transformers, static converters (for example, rectifiers) and inductors: [s]tatic converters." HOLDING: The "Side by Side Power Supply" static converter, referenced as "Eaton part D-64862 INDEX 115," is properly classifiable in subheading 8504.40.00, HTSUSA, which provides for: "[e]lectrical transformers, static converters (for example, rectifiers) and inductors: [s]tatic converters." Sincerely, John Durant, Director Commercial Rulings Division