The tariff classification of Oil Filled Power Transformers from India

NY G86276 January 22, 2001 CLA-2-85:RR:NC:MM:109 G86276 CATEGORY: Classification TARIFF NO.: 8504.2200; 8504.23.00 Mr. Ian K. P. Ross President Power Transformers Inc. #20, 570 Hood Road Markham Ontario L3R 4G7 RE: The tariff classification of Oil Filled Power Transformers from India Dear Mr. Ross: In your letter dated January 2, 2001, you requested a tariff classification ruling. You are planning to import oil filled power transformers in the range of 2,000 kVA to 200,000 kVA with primary voltage up to 220 kV. These transformer products are custom designed and manufactured to meet the specific requirements of individual customers, who typically will be large industrial companies and local electrical utilities. The applicable subheading of those oil filled power transformers which range in power handling capacity from 2,000 kVA to 10,000 kVA will be 8504.22.00, Harmonized Tariff Schedule of the United States (HTS), which provides for “Liquid dielectric transformers: Having a power handling capacity exceeding 650 kVA but not exceeding 10,000 kVA.” The rate of duty will free. The applicable subheading of those oil filled power transformers which range in power handling capacity exceeding 10,000 kVA will be 8504.23.00, Harmonized Tariff Schedule of the United States (HTS), which provides for “Liquid dielectric transformers: Having a power handling capacity exceeding 10,000 kVA.” The rate of duty will free. 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 Linda M. Hackett at 212-637-7048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division