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NY L81390

December 17, 2004

CLA-2-85:RR:NC:MM:109 L81390


TARIFF NO.: 8504.40.9570

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of an inverter from China and Taiwan

Dear Mr. Hoffacker:

In your letter dated November 30, 2004, you requested a tariff classification ruling on behalf of CeeLite.

You requested the classification of an inverter and a light emitting capacitor (LEC) panel. This ruling will determine the classification of the inverter only because there is was not enough information provided on the light emitting capacitor (LEC) panel to determine its classification. Questions pertaining to the light emitting capacitor (LEC) panel are listed after the classification of the inverter. A response to those questions is needed in order to issue a ruling on the light emitting capacitor (LEC) panel. A sample of the inverter and the light emitting capacitor (LEC) panel were submitted and are being returned as per your request.

The inverter is a power source for CeeLite panels. Your letter states that this inverter will be used as a power supply for the light emitting capacitor (LEC) panel. The inverter converts the electrical current to the required voltage and frequency to power the panel. Voltage and frequency requirements increase with the size of the panel. The inverters are available for each of your standard panel sizes and will run multiple panels of varying sizes. The CeeLite panels typically consume very small quantities of electricity relative to other technologies, particularly incandescent, neon and florescent.

The applicable subheading for the inverter will be 8504.40.9570 Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical transformers, static converters (for example rectifiers) and inductors Static converters: Other: Inverters.” 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.

If you decide to resubmit your request regarding the light emitting capacitor (LEC) panel please include all of the material that we have returned to you on that product along with a response to the questions listed below. Your request should be mailed to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically.

What is the difference between a light emitting capacitor (LEC) and a light emitting diode (LED)? What is the purpose of the capacitor in the light emitting capacitor (LEC) panel? Does the light emitting capacitor (LEC) panel contain a filament? If so, what type of filament and what is the voltage of the filament? How does the light emitting capacitor (LEC) panel emit light? Is the light emitting capacitor (LEC) panel ultraviolet, infrared, or other? If other please specify what it is. How does this light emitting capacitor (LEC) panel function?


Robert B. Swierupski

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