The tariff classification of DC to DC converters from China and Malaysia

NY L88686 December 1, 2005 CLA-2-85:RR:NC:MM:109 L88686 CATEGORY: Classification TARIFF NO.: 8504.40.9580 Mr. Thomas G. Jackson Associate General Counsel C&D Technologies, Inc. 1400 Union Meeting Road P.O. Box 3053 Blue Bell, PA 19422-0858 RE: The tariff classification of DC to DC converters from China and Malaysia Dear Mr. Jackson: In your letter dated October 31, 2005, you requested a tariff classification ruling. The ruling pertains to the classification of UWR Series and WP06R Series DC to DC converters, specifically UWR5/1000-D24, UWR-12/420-D24, UWR-15/335-D24, WP06R24S05N and WP06R12D15N. Product data sheets and samples of each of these converters were furnished and reviewed for classification purposes. The UWR Series and WP06R Series DC to DC converters are compact (approximate dimensions: 1” x 1” x 0.5”), low power (5 watts), fully regulated and isolated. They convert input voltage ranges of 18-36 Volts into 5, 12 or 15 Volt output voltages. The product data sheets state that the applications for these DC to DC converters include telecommunications, battery powered systems, portable instruments, process control equipment, transportation equipment and distributed power systems. You suggested Harmonized Tariff Schedule (HTS) subheading 8504.40.6001, Harmonized Tariff Schedule of the United States (HTS), which provides for “Power supplies for automatic data processing machines or units thereof of heading 8471.” However, you have not demonstrated that these DC to DC UWR Series and WP06R Series DC to DC converters are principally used in automatic data processing machines. In fact, your letter states that theses converters have many applications and are primarily designed for use in computer, storage embedded analog processing boards and systems, digital processing systems, telecommunication, aerospace and marine products and applications. Additionally, the product data sheets, as mentioned in the previous paragraph, state the various applications of these converters and do not define a principal use. As such, the UWR Series and WP06R Series DC to DC converters do not have a principal use and therefore cannot be classified as power supplies for automatic data processing machines under subheading 8504.40.60. Rather, these converters are classifiable as other static converters under subheading 8504.40.95. The applicable subheading for the UWR5/1000-D24, UWR-12/420-D24, UWR-15/335-D24, WP06R24S05N and WP06R12D15N DC to DC Converters will be 8504.40.9580, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors… Static converters: Other: Other.” The rate of duty will be 1.5 percent ad valorem. 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 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division