CLA-2-85:OT:RR:NC:1:110

Mr. Shawn Beckett
Leggett & Platt Global Services
5950 W. 51st Street
Chicago, IL 60638

RE: The tariff classification of a control from China.

Dear Mr. Beckett:

In your letter dated May 20, 2011, you requested a tariff classification ruling.

The item under consideration is identified as the AC Silver J-Box Control. From the information and mechanical drawings you provided, the J-Box Control is a rectangular plastic box measuring approximately 10 inches by 4? inches and is 1¾ inches high containing an electronic board populated with active and passive components. It features several connector sockets including a 3-prong polarized power supply socket rated for 115 volts (V) AC, 2 motor interface sockets, 2 controller sockets and a 12 V DC output power socket. The J-Box Control will be mounted under an adjustable bed and is designed for electrically controlling the bed adjustments. It receives electronic signals from a wired or wireless hand-held remote control and disperses electricity to specific motors in the bed for raising, lowering, etc.

In your letter you suggest classification of the J-Box Control under subheading 9403.90.5080, Harmonized Tariff Schedule of the United States (HTSUS) as other parts of furniture. Inasmuch as it meets the terms of heading 8537, HTSUS, classification within heading 9403, HTSUS, as a part, would not be appropriate.

The applicable subheading for the J-Box Control will be 8537.10.9070, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other.” 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 ruling, contact National Import Specialist Thomas Campanelli at (646) 733-3016.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division