CLA-2-85:OT:RR:NC:N1:109
Ms. Kelly Stankey
Classification Coordinator
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, Wisconsin 54612
RE: The tariff classification of a Transformer/Plug Power Lead, a Touch Sensitive Pillow/Mounting Block, a Wire Harness, and LED Housing/Light Strip from Taiwan
Dear Ms. Stankey:
In your letter dated January 23, 2009, you requested a classification ruling on a Transformer/Plug Power Lead (Ashley Item #01442), a Touch Sensitive Pillow/Mounting Block (Ashley Item#01450), a Wire Harness (Ashley Item #01647), and an LED Housing/Light Strip (Ashley Item #01495). The classification of the first three items will be provided within this ruling. However, the classification of the LED Housing/Light Strip (Ashley Item #01495) will not be provided because it is an issue before headquarters. Details regarding that issue will be provided further within this ruling. Samples of each of the four items were submitted and are being returned as per your request.
The first item subject to this ruling is a Transformer/Plug Power Lead (Ashley Item #01442). It is a rectifying power supply that has an input of 100-240V of alternating current (AC) and an output of 12V of direct current (DC). The unit plugs into an AC wall outlet or an AC power strip. At the bottom of the unit is a 10 foot cord comes with a plastic male lead that fits into the touch sensitive pillow/mounting block to provide DC power. The plug has a maximum voltage of 120 volts. This Transformer/Plug Power Lead is used in order to complete the LED light fixture that is used on the B350 bedroom group.
The second item subject to this ruling is a Touch Sensitive Pillow/Mounting Block (Ashley Item #01450). It is a plastic connector block in which the transformer/plug power lead fits into. It has three connections on each side that the LED light connectors fit into. However, only one of these connections can be used at one time. There are multiple connections so this item can be used on either side depending on which side of the unit it is installed. This item has a 1/4 -20mm nut embedded into the plastic mounting block. The touch switch is activated when a 1/4 - 20mm bolt is inserted into the nut. The touch sensitive pillow/mounting block is used in order to complete the LED Light Fixture that is used on the B350 bedroom group.
The third item subject to this ruling is a Wire Harness (Ashley Item #01647). The wire harness consists of a wire that is run in a parallel circuit that contains three leads. Each lead is equally spaced and separated by a plastic connection block. Each lead has a connector that will attach to the LED Housing/Light Strip (Ashley Item #01495) and the lead at the other end will connect to the Touch Sensitive Pillow/Mounting Block (Ashley Item #01450). The wire harness is used in order to complete the LED light fixture that is used on the B350 bedroom group. The wire harness has a maximum voltage of 300 volts.
You suggested that the Transformer/Plug Power Lead (Ashley Item #01442) is classifiable under Harmonized Tariff Schedule of the United States (HTSUS) subheading 8504.40.9580, which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Static converters: Other: Other.” However, the sample of this item reveals that it is a rectifying power supply, which converts AC to DC. Your letter states that it has a maximum voltage of 120V and the label indicates that the amperage is 1.2A. Based on that information, it produces 144 watts of power (V x A). This type of rectifying (AC/DC) power supplies is provided for in HTSUS subheading 8504.40.9520, 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 exceeding 50 W but not exceeding 150W.” As such, subheading 8504.40.9580 is inapplicable.
You suggested that the Touch Sensitive Pillow/Mounting Block (Ashley Item # 01450) is classifiable under HTSUS subheading 8536.50.9065, which provides for “Electrical switches…: Other switches: Other: Other: Other.” However, during a telephone conference, you stated that the Touch Sensitive Pillow/Mounting Block utilizes chip-on-chip technology.” Thus, it is more specifically provided for in HTSUS subheading 8536.50.7000, which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits…for a voltage not exceeding 1,000v: Other Switches: Other: Electronic switches, including temperature protected switches, consisting of a transistor and a logic chip (chip-on-chip technology).” As such subheading 8536.50.9065 is inapplicable.
The applicable subheading for the Transformer/Plug Power Lead (Ashley Item #01442) will be 8504.40.9520, 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 exceeding 50 W but not exceeding 150W.” The rate of duty will be 1.5 percent ad valorem.
The applicable subheading for the Touch Sensitive Pillow/Mounting Block (Ashley Item #01450) will be 8536.50.7000, which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits… for a voltage not exceeding 1,000v: Other Switches: Other: Electronic switches, including temperature protected switches, consisting of a transistor and a logic chip (chip-on-chip technology).” The rate of duty will be free.
The applicable subheading for the Wire Harness (Ashley Item #01647) will be 8544.42.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulated wire, cable…: Other electric conductors, for a voltage not exceeding 1,000V: Fitted with connectors: Other: Other". The rate of duty will be 2.6 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.
With regard to your letter requesting a ruling on a LED Housing/Light Strip (Ashley Item #01495), this office is precluded from ruling on the classification of that merchandise because it has come to our attention that certain published rulings pertaining to this type of merchandise needs to be reconsidered so that we do not have in force rulings that may be inconsistent with our current views. The headquarters office of Regulations and Rulings intends to initiate a notice and comment procedure pursuant to 19 U.S.C. 1625(c) to revoke or modify one or more rulings. In this manner, we believe that we can best meet our obligations regarding the sound administration of the HTSUS and other Customs and related laws. See 19 C.F.R. 177.7(a).
We invite you to comment on the relevant proposed modification or revocation, which will be published soon in an upcoming issue of the Customs Bulletin, available for viewing at www.cbp.gov. The notice and comment procedure typically takes 60 days from the date of publication of the proposed change before a final modified or revoked ruling is published and, other than as provided in 19 C.F.R. 177.12(e), 60 additional days before the change becomes effective.
On publication of the final ruling, if you still wish you may resubmit your request for a prospective ruling to us at: CBP, National Commodity Specialist Division, One Penn Plaza, 10th Floor, New York, NY 10119. If you have any questions regarding the above, contact National Import Specialist Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division