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HQ 952867

February 3, 1993

CLA-2 CO:R:C:M 952867 LTO


TARIFF NO.: 8504.50.00

Mr. Richard G. Seley
Rudolph Miles & Sons
4950 Gateway East
P.O. Box 11057
El Paso, Texas 79942

RE: Inductors; EN 85.04; NY 876817 revoked

Dear Mr. Seley:

This is in response to your letter of October 12, 1992, requesting the classification of inductors under the Harmonized Tariff Schedule of the United States (HTSUS). You have asked this office to reconsider NY 876817, dated August 11, 1992.


The articles in question are several types of inductors. They are made from a Ferrite core and a piece of number 26 AWG (American Wire Gauge) magnet wire wound around the core to form anywhere from 6 to 15 turns depending upon the amount of inductance required. The inductors are used in an alternating current (AC) circuit to inhibit the flow of the AC. You state that their principal uses are as filters in power supplies and as the inductive element of tuned circuits in CATV (Community Antenna Television).

In NY 876817, these inductors were held to be classifiable under subheading 8504.40.00, HTSUS, which provides for static converters.


Whether the inductors in question are classifiable as static converters under subheading 8504.40.00, HTSUS.


The General Rules of Interpretation (GRI's) to the HTSUS - 2 -
govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ."

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings.

EN 85.04, pg. 1338, states that static converters are used to convert electrical energy in order to adapt it for further use. They incorporate converting elements of different types, and may also incorporate various auxiliary devices (e.g., transformers, induction coils, resistors, command regulators, etc.). Their operation is based on the principle that the converting elements act alternately as conductors and non- conductors. The articles in question are not used to convert electrical energy. Therefore, they are not classifiable as static converters under subheading 8504.40.00, HTSUS.

EN 85.04, pg. 1339, states that inductors "consist essentially of a single coil of wire which, inserted in an AC current, limits or prevents by its self-induction the flow of the AC." The articles in question consist of a single coil of wire, which, when inserted in an AC circuit, inhibit the flow of the AC. Therefore, they are classifiable as inductors under subheading 8504.50.00, HTSUS, and NY 876817 must be revoked.


The inductors are classifiable under subheading 8504.50.00, HTSUS, which provides for "[e]lectrical transformers, static converters (for example, rectifiers) and inductors . . . [o]ther inductors." Accordingly, NY 876817, dated August 11, 1992, is hereby revoked.


John Durant, Director

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