CLA-2-85:OT:RR:NC:N1:109
Mr. Peter A. Pennesi
V. Alexander & Company, Incorporated
6555 Quince Road, Suite 201
Memphis, TN 37214
RE: The tariff classification of a USB SOCK-IT from China
Dear Mr. Pennesi:
In your letter dated July 3, 2012 you requested a tariff classification ruling on behalf of your client, 8G Electronics LLC.
The merchandise subject to this ruling is an item called a USB SOCK-IT. It is a combination of two standard 120 volt/15 amp electrical wall outlets and two USB charger ports. The USB charger ports have shutter covers that also act as on/off switches. The electrical wall outlets and the USB charger ports can be used simultaneously. The USB ports can provide power and charge the batteries in any USB compatible device. The USB SOCK-IT unit can replace standard home electrical wall outlets utilizing the same connections. It has an input of 125 volts of alternating current (AC) and an output of 5.2 volts of direct current. A sample of the merchandise was provided and is being return as per your request.
In regards to the classification of the USB SOCK-IT, Legal Note 3 to Section XVI of the Harmonized Tariff Schedule of the United States (HTSUS) states that unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. As the USB SOCK-IT consists of an electrical wall outlet and a USB charger fitted together to form a whole, it is a composite machine in accordance with Legal Note 3 to Section XVI of the HTSUS.
Based on your description of the merchandise, use of the merchandise, and product literature submitted, it is the opinion of this office that the principal function of this composite machine is performed by the USB charger. This conclusion is also supported by your statement that the most attractive feature to the end purchaser is the USB ports, which enable various USB compatible device to be powered-up and to charge the batteries within them.
The applicable subheading for the USB SOCK-IT will be 8504.40.9510, 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: Rectifiers and rectifying apparatus: Power supplies: With a power output not exceeding 50 W.” 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,
Thomas J. Russo
Director
National Commodity Specialist Division