CLA-2-85:OT:RR:NC:N1:112

Pam Reeder, Attorney in Fact
Vice President, Imports
Evans and Wood & Co., Inc.
900 Town and Country, Ste 150
Houston, Texas 77024

RE: The tariff classification of an 8 foot cord set and a cord switch from China

Dear Ms. Reeder:

In your letter dated August 17, 2009, you requested a tariff classification ruling on behalf of your client Jasco Products Company. The samples you submitted are being returned to you as requested.

The first two items concerned are 8-foot lengths of, 2-conductor, electrical cord (Items 54435 and 54475). They incorporate a standard, molded plastic, two-prong electrical plug on one end and have an inch of bare/exposed wire on the other end. The items are intended to be used as replacement electric cords for household lighting fixtures; such as table and standing lamps. The maximum voltage capacity of the power cord is 300 volts and is UL listed.

The second item concerned is an in-line cord switch (Item 52769). The switch is a rocker/snap-action switch. The item is intended for use with a 2-wire #18 AWG flat type SPT-1 and SPT-2 cord, or a round type SJT electrical cord. It is intended to be used as a new or replacement switch for household lighting fixtures; such as table and standing lamps. The cord switch is rated for 120 volts at 6 amps and is UL listed.

The applicable subheading for each of the 8 foot cord sets (Items 54435 and 54475) will be 8544.42.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Insulated wire, cable, and other insulated electric conductors…: Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Other." The rate of duty will be 2.6%.

The applicable subheading for the cord switch (Item 52769) will be 8536.50.9040, Harmonized Tariff Schedule of the United States (HTSUS), 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 1000 V: Other switches: Other: Other: Snap-action, other than limit." The general rate of duty will be 2.7 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 classification of the cord switch please contact National Import Specialist Thomas Campanelli at (646) 733-3016, for all other issues please contact National Import Specialist Steven Pollichino at (646) 733-3008.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division