The tariff classification of a "Top Gin Inverter" from Taiwan

NY 887804 July 26, 1993 CLA-2-85:S:N:N1:109 887804 CATEGORY: Classification TARIFF NO.: 8504.40.00 Mr. Brian Loh Jumping Freight (USA) Inc. 147-39 175 TH Street Rm. 103B Jamaica, NY 11434 RE: The tariff classification of a "Top Gin Inverter" from Taiwan Dear Mr. Loh: In your letter dated June 15, 1993, you requested a tariff classification ruling on behalf of BCC (USA) Inc. The merchandise, identified in the submitted literature as the "Top Gin Thyfrec-TG200, hereafter TG200, inverter, is described as a voltage source type transistor inverter in which the commercial power is rectified by a converter consisting of a three phase power bridge, and smoothed by capacitors. Andrew Dong of BCC (USA) Inc confirmed that although the TG200 is described as an inverter it converts alternate current (AC) to direct current (DC). The applicable subheading for the " TG200 Top Gin Inverter" will be 8504.40.00, Harmonized Tariff Schedule of the United States (HTS), which provides for "rectifying apparatus." The rate of duty will be 3 percent ad valorem. 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