HQ 081407: Decision on Application for Further Review of Protest 3801-6-001689, on the classification of ignition transformers

us-cbp-cross-rulings-hq-081407HQ 081407: Decision on Application for Further Review of Protest 3801-6-001689, on the classification of ignition transformersGuidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.





                                       HQ 081407

                                        May 23, 1990


            CLA-2 CO:R:C:G  081407 JGH

            CATEGORY: Classification

            TARIFF NO.: 682.05

            District Director of Customs
            477 Michigan Avenue
            Detroit, Michigan 48226-2568

            RE: Decision on Application for Further Review of
                Protest 3801-6-001689, on the classification of
                ignition transformers

            Dear Sir:

                 This protest involves the classification of certain
            transformers from Canada under the Tariff Schedules of the
            United States (TSUS).

            FACTS:

                 The merchandise is described as ignition transformers
            entered at Detroit in June 1986 as unrated transformers under
            the provision for other transformers in item 682.07, TSUS.
            Customs changed the classification to that for transformers
            rated at less than 1 kva, in item 682.05,TSUS.

                 Ignition transformers are described as being used in
            igniting natural gas or oil in domestic or industrial heating
            equipment.  They achieve this by creating a spark across two
            or more electrodes in combustion chambers of the burners.
            Reliable ignition, it is claimed, requires that enough open
            circuit voltages from the transformer are available to start
            the arc.  It is also necessary that the arc is hot enough
            to ignite the atomized fuel and air mixture.  The ANSI
            Table 7-1 definition of ignition transformers, which the
            protestant supplied, described them as dry-type, high-voltage,
            high-reactance, step-up, insulating transformers designed to
            provide ignition for gas or oil burners.  These transformers
            deliver high voltage to spark electrodes in such a manner that
            the spark will ignite a mixture of fuel and air which passes
            through its path.
















                                          -2-


            ISSUE:

                 Classification of certain transformers as "unrated" in
            item 682.07, TSUS, or "rated" in item 682.05,TSUS.

            LAW AND ANALYSIS:

                 Headnote 2, part 5, Schedule 6,TSUS, states that for the
            purposes of items 682.05 or 682.07,TSUS, the rated kva of a
            transformer is the kilovolt-ampere output on a continuous duty
            basis at the rated secondary voltage (or amperage, when
            applicable) and at the rated frequency without exceeding the
            rated temperature limitations.

                 It is the importer's claim that rated transformers are
            transformers which are rated on output and not input and the
            subject transformers do not have Kva or VA rating as to output.

                  Customs has long held that transformers may not be
            regarded as unrated if they are of a class or kind which are
            rated or are for uses in power circuits where the capacities
            of the transformers must be known even if they are not included
            on any labels.  Currently, signal transformers and current
            transformers (that work as circuit breakers or large power
            transformers) are the only types of transformers that have
            been found by Customs and the Courts to be unrated.

                  Information supplied by the importer clearly supports
            Customs position.  It is freely acknowledged by the importer
            that the transformers have an input rating; from this the
            output can be easily computed.  The importer also  provides
            information on the output voltage and amperage requirements
            necessary to produce and sustain the spark that these
            transformers are designed to produce in order to ignite the
            fuel in the burner.  In addition the ANSI Table 7-1 provided
            gives the output ratings of standard ignition transformers.
            Thus, based on the description and purpose of the transformers,
            they are considered as "rated."























                                          -3-


            HOLDING:
                 The transformers are classifiable under item 682.05, TSUS.

                 The protest should be denied in full.

                 A copy of this decision along with the  Form 19 Notice of
            Action should be furnished to the protestant.

                                        Sincerely,




                                        John Durant
                                        Commercial Rulings Division














































            cc: Chief, Residual Liquidation and Protest Branch
                c/o DARC, Commercial Operations,
                New York Region
            6cc - A.D., N.Y. Seaport
            hurley library/peh
            081407




















































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