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

Ms. Tamra S. Nelson
Import Export Compliance Supervisor
Belkin International, Inc.
501 W. Walnut Street
Compton, CA 90220

RE: The tariff classification of a battery backup with rechargeable flashlight (Part # BU305500-USB) from China

Dear Ms. Nelson:

In your letter dated January 25, 2007 you requested a tariff classification ruling.

The merchandise subject to this ruling is a battery backup with rechargeable flashlight. It is identified on your website (www.belkin.com) as Part # BU305500-USB. It provides 300 watts of output power, enabling the user to keep electrical equipment, such as a computer, powered long enough to shut it down and prevent data loss or damage to the computer’s hardware in the event of a power outage. The flashlight, which is imported with rechargeable batteries, is detachable and features a super-bright light emitting diode (LED) for illumination in the event of a power loss. The battery backup also recharges the flashlight’s rechargeable batteries.

The battery backup accommodates large alternating current (AC) blocks with adequately spaced outlets, a four-battery backup, and two surge protectors. It connects easily with USB, plug-and-play technology and provides 1-in, 2-out telephone protection for phone/fax/modem, as well as USB and telephone cables. The backup batteries are easily replaceable via the easy-access battery door. The essential character of this item is that of a power supply/battery-charging device.

The applicable subheading for the battery backup with rechargeable flashlight (Part # BU305500-USB) will be 8504.40.9550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Static converters: Other: Rectifying and rectifying apparatus: Other.” The rate of duty will be 1.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division