CLA-2 CO:R:C:M 950137 LTO
Mary Anne O'Boyle
Hoglund and Moyles, Inc.
P.O. Box 66373
O'Hare International Airport
Chicago, IL 60666
RE: Classification of power outlets; Explanatory Note (EN)
85.36 (III)(A)
Dear Ms. O'Boyle:
This ruling is in response to your request for the
classification of several power outlets (Items #2100, 2104, 2105,
2106, 2107, and 2108) under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
The articles in question are as follows:
1) Item #2100, a 3 outlet side entry tap with full surge
protection;
2) Item #2104, a 3 conductor, 6 grounded outlet with side entry
tap;
3) Item #2105, a 3 conductor, 6 outlet side entry tap with a
circuit breaker;
4) Item #2106, a 3 conductor, 6 outlet side entry tap with full
surge protection and alarm;
5) Item #2107, a 3 conductor, 6 outlet side entry tap with full
surge protection, alarm, and TV/Coax protection;
6) Item #2108, a 3 conductor, 6 outlet side entry tap with full
surge protection, alarm, and phone protection.
These articles are shipped from China into the United States for
Builders Square, Inc.
ISSUE:
Whether the power outlets are properly classifiable under
Heading 8536 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
Heading 8536, HTSUSA, provides for "[e]lectrical apparatus for
switching or protecting electrical circuits, or for making
connections to or in electrical circuits (for example, switches,
relays, fuses, surge suppressors, plugs, sockets, lamp-holders,
junction boxes), for a voltage not exceeding 1,000 V."
Items 2100, 2105, 2106, 2107, and 2108 are all classifiable
under subheading 8536.30.00, HTSUSA, which provides for "[o]ther
apparatus for protecting electrical circuits." While all of
these items include sockets, the essential character of these
items is their surge protection capabilities.
Item 2104, although its essential character or function is
not for "protecting electrical circuits," is still classifiable
under Heading 8536, HTSUSA. Subheading 8536.69.00, HTSUSA,
provides for the classification of "plugs and sockets . . .
other." This subheading covers apparatus used to connect
together the various parts of an electrical circuit, including
plugs, sockets and other contacts. See Explanatory Note (EN)
85.36 (III)(A).
HOLDING:
The following power outlets, Items 2100, 2105, 2106, 2107,
and 2108, are classifiable under subheading 8536.30.00, HTSUSA,
which provides for "[o]ther apparatus for protecting electrical
circuits." Item 2104 is classifiable undr subheading
8536.69.00, HTSUSA, which provides for "plugs and sockets . . .
other." The corresponding rate of duty for all of the power
outlets is 5.3% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division