CLA-2-85:RR:E:NC:N1:109

Ms. Tamra S. Nelson
Import Supervisor
Targus, Inc.
1211 N. Miller Street
Anaheim, CA 92806

RE: The tariff classification of a Targus 100W auto power inverter from China

Dear Ms. Nelson:

In your letter dated May 4, 2007, you requested a tariff classification ruling.

The merchandise subject to this ruling is a Targus 100W auto power inverter. It is identified in your letter as Part no. APV11US. The APV11US converts direct current to alternating current (DC-to-AC) and is designed to conveniently fit into most standard cup holders within an automobile, RV, or boat. It plugs into the cigarette lighter of those vehicles to provide power and/or to charge to up to three devices, such as mobile phones, PDAs, video consoles, etc. This device has a 120V AC plug, one USB port, and one Targus PPS port and can deliver 100W of continuous and up to 150W of peak power. It also features over-current, over-temperature, and surge protection. The applicable subheading for the Targus 100W auto power inverter (Part no. APV11US) will be 8504.40.9570, 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: Inverters.” 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