CLA-2-85:RR:NC:MA: 112 A80143

Mr. Steve DeCastro
All-Ways Forwarding Int'l, Inc.
Hemisphere Center
U.S. Rt. 1&9 South
Newark, NJ 07114

RE: The tariff classification of a "Twin Socket Lighter Adapter" from Taiwan

Dear Mr. DeCastro:

In your letter dated February 6, 1996, on behalf of Curtis Manufacturing Co., you requested a tariff classification ruling.

As indicated by the submitted sample, the "Twin Socket Lighter Adapter", Model LA2, consists of a one and one-half inch length of insulated electrical wire with an automobile cigarette lighter plug attached to one end, and dual cigarette lighter sockets at the other end. When the plug is inserted into the automobile lighter socket, the dual sockets function as extensions of the lighter socket, thereby providing two outlets from which portable equipment, such as a vacuum cleaner, air compressor, etc., can draw electrical power.

The applicable subheading for the "Twin Socket Lighter Adapter" will be 8544.44.4100, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric conductors, for a voltage not exceeding 80 V, fitted with connectors. The rate of duty will be 4.2 percent ad valorem.

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 David Curran at 212-466-5680.


Roger J. Silvestri
National Commodity
Specialist Division