"Alternating Current Converter"; Static Converter; AC Adapter

HQ 089805 September 17, 1991 CLA-2 CO:R:C:M 089805 MBR CATEGORY: Classification TARIFF NO.: 8504.40.00 Mr. Michael J. Gambuzza Zoom Telephonics, Inc. 207 South Street Boston, MA 02111 RE: "Alternating Current Converter"; Static Converter; AC Adapter Dear Mr. Gambuzza: Your letter of May 22, 1991, on behalf of Zoom Telephonics, Inc., has been forwarded for our reply. You requested classification of the "Alternating Current Converter," under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The subject merchandise is described as an "Alternating Current Converter" AC adapter (static converter) used to convert electrical energy in order to adapt it for further use. ISSUE: What is the proper classification of the "Alternating Current Converter" (AC Adapter) 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 -2- 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. Thus, although the instant merchandise contains a transformer, the AC Adapter contains many other components as well and, pursuant to GRI 3(b), is classifiable under subheading 8504.40.00, HTSUSA, which provides for: "[e]lectrical transformers, static converters (for example, rectifiers) and inductors: [s]tatic converters." HOLDING: The "Alternating Current Converter" (AC Adapter) static converter, is 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