The tariff classification of an EN 50 Modular Power Supply System from Germany

N164095 June 2, 2011 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8504.40.9510 Ms. Cheryl Frye-Wright Atty-in-Fact Compass forwarding, Inc. 440 McClellan Highway East Boston, MA 02128 RE: The tariff classification of an EN 50 Modular Power Supply System from Germany Dear Ms. Frye-Wright: In your letter dated May 2, 2011, you requested a tariff classification ruling on behalf of your client, Heine, USA, Ltd. The merchandise subject to this ruling is an EN 50 Modular Power Supply System. It is identified within your submission as Item Number X-095.17.301. The EN 50 Modular Power Supply System (Item Number X-095.17.301) consists of a base unit and a rheostat control. The base unit plugs into an alternating current wall outlet and converts 100 to 240 VAC to 6V of direct current to provide power to an Omega 500 ophthalmoscope and 3S LED head lights. The rheostat control plugs into the base unit and allows the user to control the brightness of the light in either the Omega 500 ophthalmoscope or 3S LED light through the cable provided. A sample was submitted for classification purposes. You suggested Harmonized Tariff Schedule of the United States (HTSUS) subheading 8504.31.4035, which provides for "Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Other transformers: Having a power handling capacity less than 1kVA: Other: Having a power handling capacity less than 40 VA" as the classification for the EN 50 Modular Power Supply System (Item Number X-095.17.301). Electrical transformers, transform, by means of induction, an alternating current into another alternating current of a different voltage, impedance, etc. However, the EN 50 Modular Power Supply System is not a device that transforms alternating current into another alternating current of a different voltage. Rather, it is a device that converts alternating current into direct current to provide power to an Omega 500 ophthalmoscope and 3S LED head light. As such, it is more specifically provided for as a rectifying electrical static converter under HTSUS subheading 8504.40.95. The fact that the EN 50 Modular Power Supply System contains a rheostat, which is a variable resistor that adjusts output to power all existing Heine 6V medical/diagnostic instruments and examination lights, thus regulating the voltage of the emerging current, does not affect its classification as an electrical static converter in accordance with Explanatory Note (EN) 85.41 (II) Electrical Static Converters. The applicable subheading for the En 50 Modular Power supply System (Item Number X-095.17.301 will be 8504.40.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Static converters: Other: Rectifiers and rectifying apparatus: Power Supplies: With a power output not exceeding 50 W." The rate of duty will be 1.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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