The tariff classification of Amorphous Cores from Japan

NY B86075 July 1, 1997 CLA-2-85:RR:NC:MM:109 B86075 CATEGORY: Classification TARIFF NO.: 8504.90.9590, 8548.90.0000 Ms. Linda M. Weinberg Verner, Liipfert, Bernhard, McPherson, and Hand 901-15th Street, N.W. Washington, D.C. 20005-2301 RE: The tariff classification of Amorphous Cores from Japan Dear Ms. Weinberg: In your letter dated May 30, 1997, you requested a tariff classification ruling on behalf of Toshiba America Electronic Components. The merchandise is described as amorphous cores. In addition to the description contained in your letter, you have also submitted a catalogue, application information, and a sample. There are four types of amorphous cores that you have requested a ruling on: Mag-Amp Cores, Spike Killers, "CY" Choke Cores, and Amobeads. The cores are made of an amorphous alloy, that is formed by extremely rapid cooling of molten metal. It is called "amorphous," because unlike typical metals, it has a non-crystallin atomic structure. The resulting alloy has superior magnetic properties, and is characterized by such qualities as high permeability, high rectangular ratio, and low core loss. The amorphous cores are manufactured by using the amorphous alloy in the form of long strands of ribbon (also called tape). The ribbon is wound inside a torroidal shaped plastic case and a plastic cap is affixed onto the top of the case. After importation into the United States, the first three types of amorphous cores undergo further manufacturing by the U.S. purchasers. They are wrapped with a coil of conducting wire (wire winding). Once the winding process is completed, the product is an inductor. The fourth type, the Amobeads, are miniature saturable cores that reduce noise merely by slipping over the lead of a finished electronic component (i.e. inductor, transformer). They are also used in various applications: Switch Mode Power Supplies, DC-DC Converters, Semiconductor switching circuits, and Motor Controllers. You have indicated that these amorphous cores are specifically designed for use in the manufacture of switched mode power supplies. However, the submitted information does not establish a principal use for the Amobeads. With regard to the other types of cores, the submitted information indicates that it is the finished inductors, and not the cores, that will be used in the manufacture of the switched mode power supplies. It is noted that inductors are themselves provided for in heading 8504. The core is part of the inductor. The applicable subheading for the Mag-Amp Cores, Spike Killers, and "CY" Choke Cores will be 8504.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for "...inductors...[p]arts:...[o]ther:...[o]ther parts:...[o]ther." The rate of duty will be 2.8%. The applicable subheading for the Amobeads will be 8548.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "...electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter:...[o]ther." The rate of duty will be 1.6%. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Eileen S. Kaplan at 212-466-5673. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division