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NY 844271

Sept 5, 1989

CLA-2-85:S:N:N1:109 844271


TARIFF NO.: 8504.10.0000, 8504.31.2000, 8504.50.0000

Ms. Irma Villarreal
B & D Customhouse Brokers, Inc.
420 South Bridge
P.O. Drawer M
Hidalgo, TX 78557

RE: The tariff classification of a coil assembly, spark transformer, and transformer assembly from Mexico.

Dear Ms. Villarreal:

In your letter dated August 4, 1989 you requested a tariff classification ruling on behalf of TRW Transportation Electronic Division, McAllen, TX.

Your letter describes the subject merchandise as follows:

1. The coil assembly is used in the oscillating circuit of a fish detector used on ships. The coil assembly forms part of an oscillating circuit. It regulates the time of leading of the capacitor which determines the frequency of work. The coil appears to be a device which limits or prevents, by its self induction, the flow of alternating current.

2. The spark transformer is used in the ignition control of the street lamps (Public Lighting System). This transformer controls the amount of energy that goes to the lamp to regulate the ignition and protects its filament.

3. The transformer assembly is used in the acople impedance circuit of a fish detector. The detector forms part of an oscillation circuit. It regulates the impedance of a circuit.

The applicable subheading for the coil assembly will be 8504.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[o]ther inductors." The duty rate will be 3 percent ad valorem.

The applicable HTS subheading for the spark transformer will be 8504.10.0000, which provides for "[b]allasts for discharge lamps or tubes." The rate of duty will be 3 percent ad valorem.

The applicable HTS subheading for the transformer assembly will be 8504.31.2000, which provides for [u]nrated transformers." The rate of duty will be 2.4 percent ad valorem.

Allowances may be made under subheading 9802.00.80 for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape, or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting. Requests for rulings concerning subheading 9802.00.80 should be submitted to U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington, D.C. 20229-0001. Your request should identify each U.S. component and describe in detail the process performed on the component in Mexico.

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.


Jean F. Maguire
Area Director

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