CLA-2-85:RR:NC:MM:109 L80190
Mr. Wayne Kou
President
Tekram USA
2861 Saturn Street #B
Brea, CA 92821
RE: The tariff classification of an emergency power backup device (Model JM-EP907) from Taiwan
Dear Mr. Kou:
In your letter, which we received on October 19, 2004, you requested a tariff classification ruling.
The merchandise is described in your letter as an emergency power backup device (Model JM-EP907). The device acts an emergency power bank, which stores power from an AC power adapter, computer USB port, or by hand winding the device. In an emergency or blackout situation, the power bank would work as another power source to charge cell phones, Personal Digital Assistance (PDA), MP3 player, digital cameras, alarms, flashlights, and many other devices. It contains a built-in flashlight and an alarm, which can be used in emergency situations to obtain someone’s attention.
You suggested Harmonized Tariff Schedule (HTS) subheading 8531.80.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric sound or visual signaling apparatus. However, this is a power supply, which is more specifically provided for in subheading 8504.40.95.
The applicable subheading for the emergency power backup device (Model JM-EP907) will be 8504.40.9550, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Static converters: Other: Other. The rate of duty will be 1.5 percent ad valorem.
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