The tariff classification of a toroid from Mexico.

NY 849622 Feb 26, 1990 CLA-2-85:S:N:N1:109 849622 CATEGORY: Classification TARIFF NO.: 8504.31,2000 Mr. Philip Freeman Cain Customs Brokers, Inc. 421 Texano P.O. Box 150 Hildago, TX 78557 RE: The tariff classification of a toroid from Mexico. Dear Mr. Freeman: In your letter dated February 4, 1990, you requested a tariff classification ruling on behalf of Deltron, Inc., North Wales, PA. The toroid, identified on your schematic as part number T60694-2, is described as a part of a computer supply. The submitted sample has two strands of wire wrapped around a bobbin. The toroid appears to be an unrated transformer used as an inductor. The applicable subheading for the toroid will be 8504.31.20, Harmonized Tariff Schedule of the United States (HTS), which provides for "[o]ther transformers: [h]aving a power handling capacity not exceeding 1 KVA, [u]nrated. The rate of duty will be 2.4 percent ad valorem. Articles classified under subheading 8504.31.2000, HTS, which are products of Mexico, 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