CLA-2-85:RR:NC:MM:109 G89655
Ms. Dana L. Trout
Vice President/Imports
Trans-Trade, Inc.
Alliance Airport
400 Intermodal Pkwy. Ste. 150
Ft. Worth, TX 76177
RE: The tariff classification of Uninterruptible Power Supplies (UPS) Enterprise Series Models E500, E750, E1100, E1500 & E2300 from China
Dear Ms. Trout:
In your letter dated March 26, 2001, you requested a tariff classification ruling, on behalf of Para Systems, Inc.
The Uninterruptible Power Supplies (UPS) Enterprise Series Models E500, E750, E110, E1500 & E2300 is described in your letter as power supply series that offer protection from sags, surges, voltage spikes and blackouts for electronic equipment such as workstations, servers, internetworking and telecommunications equipment. When incoming utility power fails, these units will automatically switch to battery backup mode with AC power to keep the system operable. These units can be configured for use in a desktop, tower, wall-mount or rack-mount configuration.
These UPSs’ have applications in both Automatic Data Processing (ADP) machines of heading 8471 and Telecommunications of heading 8517. Therefore, two subheadings are under consideration; 8504.40.70, which provides for Static converters: Power supplies for ADP machines and 8504.40.85, which provides for Static converters: For telecommunications apparatus. However, since it cannot be determined which heading provides the most specific description of these UPSs’ nor can essential character be determined, classification is arrived at in accordance with General Rule of Interpretation (GRI) 6 & 3 (c). These UPSs’ are classifiable under the heading which occurs last in numerical order among the two aforementioned subheadings, both meriting equal consideration. In this instance, subheading 8504.40.85 applies.
The applicable subheading for Uninterruptible Power Supplies (UPS) Enterprise Series Models E500, E750, E1100, E1500 & E2300 will be 8504.40.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Static converters: For telecommunication apparatus”. The rate of duty will be free.
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 212-637-7048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division