CLA-2-85:OT:RR:NC:N1:109
TARIFF NO: 8504.40.8500
Mr. J. F. Chester
Chester PLLC
8150 N Central Expwy, 10th Floor
Dallas, TX 75206
RE: The tariff classification of PRO-LCD Series of Uninterruptible Power Supplies (UPSs) from China
Dear Mr. Chester:
In your letter dated February 23, 2012, you requested a tariff classification ruling on behalf of your client, Para Systems, Incorporated.
The merchandise subject to this ruling is referred to as Uninterruptible Power Supplies (UPSs). The items are identified as PRO500LCD, PRO700LCD, PRO1100LCD, and PRO1500LCD. The PRO500LCD is a 500VA/350W UPS. The PRO700LCD is a 700VA/490W UPS. The PRO1100LCD is an 1100VA/770W UPS. The PRO1500LCD is a 1500VA/1050W UPS. Collectively, these UPSs are the PRO–LCD Series.
The UPS products in the PRO-LCD Series provide protection from sags, surges, voltage spikes and blackouts for electronic equipment, such as workstations, servers, interneting and telecommunications equipment. When incoming utility power fails, these UPSs will automatically switch to battery backup mode with AC power to keep workstations, servers, internetworking and telecommunications equipment operable. The UPS units are designed for desktop or floor mounting and can be configured for use in a tower, wall-mount or rack-mount configuration.
The PRO500LCD, PRO700LCD, PRO1100LCD, and PRO1500LCD UPS devices have applications in both Automatic Data Processing (ADP) machines of heading 8471 and Telecommunications of heading 8517. Therefore, two subheadings are under consideration; 8504.40.70, which provides for Static converters: Power supplies for ADP machines and 8504.40.85, which provides for Static converters: For telecommunications apparatus. However, since it cannot be determined which heading provides the most specific description for these UPSs nor can essential character be determined, classification is arrived at in accordance with General Rule of Interpretation (GRI) 6 & 3(c). As such, these UPSs are classifiable under the heading which occurs last in numerical order among the two aforementioned subheadings, both meriting equal consideration. In this instance, subheading 8504.40.85 applies.
The applicable subheading for Uninterruptible Power Supplies (UPSs) PRO500LCD, PRO700LCD, PRO1100LCD, and PRO1500LCD will be 8504.40.8500, which provides for "Static converters: For telecommunication apparatus." The rate of duty will be Free.
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,
Thomas J. Russo
Director
National Commodity Specialist Division