CLA-2-85:OT:RR:NC:N4:120
Charlotte Chowning
Jasco Products
10 E. Memorial Road
Oklahoma City, OK 73114
RE: The tariff classification of a surge protector from China
Dear Ms. Chowning:
In your letter dated February 19, 2016 you requested a tariff classification ruling.
The merchandise under consideration is referred to as the USB Charging Extension Cord with Surge Protection, Item #32089. This device is described as a 12 foot extension cord with a three prong low profile polarized plug on one end and a plastic enclosure on the other end. The enclosure measures 2.25” by 3.25” and contains two polarized surge protected outlets and two USB charging outlets. The cord is rated at 13 amps and each USB charging outlet is rated at 2.4 amps.
In your request, you suggest the surge protector is correctly classified as an extension cord in 8544.42.9010, Harmonized Tariff Schedule of the United States (HTSUS), because it meets the description annotated in Statistical Note 6 to Chapter 85. Statistical Note 6 defines extension cords as “a flexible cord assembly rated at 120 V with a maximum of 20 A, incorporating an electrical plug conforming to types 1-15P, 5-15P, or 5-20P of the NEMA and one or more receptacles conforming to NEMA type 1-15R, 5-15R, or 5-20R.” However, the instant surge protector features a combination of apparatus of heading 8536 to include electrical protection components, two USB power connections and power rectifying components, and two electrical receptacles. Such apparatus combined within a common housing are provided for in heading 8537, HTSUS, and the suggested classification is not appropriate.
The applicable subheading for the USB Charging Extension Cord with Surge Protection, Item #32089 will be 8537.10.9070, HTSUS, which provides for "Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity,…: For a voltage not exceeding 1,000 V: Other: Other: Other." The rate of duty will be 2.7 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 Karl Moosbrugger at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division