Mr. George R. Tuttle, III
Law Office of George R. Tuttle
Three Embarcadero Center
San Francisco, CA 94111
RE: The tariff classification of a 40-watt, 24-volt power supply from an unspecified country
Dear Mr. Tuttle:
In your letter dated January 21, 2006, you requested a tariff classification ruling, on behalf of VeriFone, Inc.
This ruling concerns the classification of a 40-watt, 24-volt power supply. Your letter identifies this item as VeriFone’s Part Number CPS05792-3B.
As you state in your letter, Part Number CPS05792-3B is a 40-watt, 24-volt output power supply that is dedicated for use with VeriFone’s Omni 3570 point of sale (POS) transaction processing terminal. Your letter further states:
The CPS05792-3B power supply is the only source of power for the Omni 3750 POS terminal.
The CPS05792-3B power supply is not equipped with a universal plug for utilization in any 24-volt system. The output cord of the CPS05792-3B power supply is uniquely designed to connect only to the female power receptacle of the Omni 3750 POS terminal.
The design and construction of the plug limits its application to the Omni 3750 POS Terminal; the unique connector on the end of the cord connected to the power supply makes it solely used with the Omni 3750 POS terminals.
Within your ruling request, you suggested that the 40-watt, 24-volt power supply (Part Number CPS05792-3B) should be classified under 8504.40.7001, which provides for “Static converters: Power supplies for automatic data processing machines or units thereof of heading 8471: Other: With a power output not exceeding 50 W” or alternatively HTS 8504.40.8500, which provides for “Static converters: For telecommunication apparatus.” However, this is a power supply for a POS terminal as evidenced by the following statement within your letter:
“The unique connector on the end of the cord connected to the power supply makes it solely used with the Omni 3750 POS terminal.”
This power supply’s uniquely designed plug enables connection “only” to the female power receptacle of the Omni 3750 POS terminal, which is neither an automatic data processing machine nor telecommunication apparatus, as determined within Headquarters’ Ruling HQ 086121.
In HQ 086121, it was ruled that a POS terminal was a cash register within the meaning of heading 8470. As a result, HQ 086121 determined that the POS terminal was classified under subheading 8470.50.00, which provides for “Calculating machines and…. Cash registers: Cash registers. The current Harmonized Tariff Schedule of the United States (HTSUS) provides for “Point-of-sale terminals” eo nominee under subheading 8470.50.0020. Since the 40-watt, 24-volt power supply (Part Number CPS05792-3B) is the only source of power for the Omni 3750 POS terminal and is designed and constructed with a unique connector on the end of the cord of the power supply enabling connection to the female power receptacle to the Omni 3750 POS terminal, making it for use “solely” with the Omni 3750 POS terminals, it is a power supply for a POS terminal and not a power supply for an automatic data processing machine nor for telecommunication apparatus. Therefore, classification under subheadings 8504.40.7001 and 8504.40.8500, as power supplies for automatic data processing machine or for telecommunication apparatus, respectively, is inapplicable. As such, the appropriate classification for the 40-watt, 24-volt power supply (Part Number CPS05792-3B) is under subheading 8504.40.95 as “Other static converters.”
The applicable subheading for the 40-watt, 24-volt power supply (Part Number CPS05792-3B), will be 8504.40.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Static converters Other: Rectifying and rectifying apparatus: Power supplies: With a power output not exceeding 50 W.” The rate of duty will be 1.5 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 Linda M. Hackett at 646-733-3015.
Robert B. Swierupski