CLA-2-85:RR:NC:1:110 R04390
Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of an outlet adapter with night light from China.
Dear Mr. Crago:
In your letter dated July 14, 2006, you requested a tariff classification ruling.
The merchandise under consideration is a 3-Outlet Adapter with Sensor Activated Night Light, item number W014GA00179. The 3-Outlet Adapter consists of an insulated housing with a 3-prong polarized plug protruding out the back and three 3-prong polarized sockets on the front with a night light. A light sensor automatically turns the night light on and off at dusk and dawn. In use, this adapter is inserted into a standard wall receptacle and can accept up to three three-prong polarized electrical plugs. The 3-Outlet Adapter is rated at 125V/15A.
The 3-Outlet Adapter with Sensor Activated Night Light is a composite good made up of different components classified under different headings. The General Rules of Interpretation (GRI) of the Harmonized Tariff System (HTSUS), in particular, GRI 3(b) provides, in relevant part, that composite goods, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character. The outlet adapter provides the essential character of this item.
The applicable subheading for the 3-Outlet Adapter with Sensor Activated Night Light will be 8536.69.8000, 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 1,000 V: Lamp-holders, plugs and sockets: 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