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

Ms. Becky Delsing
Global Import Compliance
Best Buy
7601 Penn Ave S
Richfield MN 55423

RE: The tariff classification of a dual port car adapter from China

Dear Ms. Delsing:

In your letter dated July 2, 2009, you requested a tariff classification ruling.

The merchandise subject to this ruling is a dual port car adapter. It is identified as having the assigned Model # RF-DPADC. Best Buy’s SKU # is 9375062. The dual port car adapter is for use in a car. It is plugged into the car’s existing outlet, i.e., cigarette outlet. The dual port car adapter expands the number of outlets from one to two enabling the user to charge a GPS and cell phone at the same time. The dual port car adapter does not recharge electronic devices, but rather acts as a pass through to the chargers (devices) that are plugged into it. It features a charging indicator light and a swivel mount to provide flexibility in the positioning. The input voltage of the adapter is DC12-15v, the output voltage is DC12v and the wattage capacity is 70W. The applicable subheading for a dual port car adapter (Model # RF-DPADC and SKU # 9375062) will be 8504.40.9580, 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: Other." 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