Mr. Gordon C. Anderson
C. H. Robinson Worldwide, Inc.
8855 Columbine Road, Suite 400
Eden Prairie, MN 55347-4148
RE: The tariff classification of outlet adapters, surge protectors and extension cords from China.
Dear Mr. Anderson:
In your letter dated May 1, 2006, on behalf of your client, Power Sentry Inc., you requested a tariff classification ruling.
The merchandise under consideration are two Power Sentry Value Packs. Samples were provided with your ruling request and will be returned to you. The first value pack is Model #654 “Multiple Outlet Value Pack” consisting of a 6-Outlet Power Strip (with combination switch/circuit breaker and 3’ power cord), a 6-Outlet Wall Adapter, 6’ polarized indoor household extension cord and an Automatic Night Light. The second value pack is Model #100670 “Surge Protector Value Pack” consisting of a 6-Outlet Power Strip (with combination switch/circuit breaker and 3’ power cord), a 3-Outlet Wall Adapter and 6’ polarized indoor household extension cord. All items are rated for 15 A (Amps) at 125 V (Volts). The value packs are imported packaged together in a plastic blister pack with a cardboard backing, ready for retail sale.
In your letter you suggest classification for the “Surge Protector Value Pack” as a set under heading 8537, Harmonized Tariff Schedule of the United States (HTSUS). The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) governs the classification of goods put up in sets for retail sale. The Explanatory Notes (ENs) of the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3(b), “goods put up in sets for retail sale” refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging. The Surge Protector Value Pack is not considered "goods put up in sets for retail sale" for tariff purposes because the components served more than one specific activity (i.e. protection of electrical circuit and extension cord), therefore, all items must be classified separately.
The applicable subheading for the 3 and 6 Outlet Wall Adapters 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.
The applicable subheading for the 6 Outlet Power Strips will be 8537.10.9070, HTSUS, which provides for “Boards, panels, consoles…and other bases, equipped with two or more apparatus of heading 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.
The applicable subheading for the 6’ Indoor Extension Cords will be 8544.51.9000, HTSUS, which provides for "Insulated…wire, cable…whether or not fitted with connectors…whether or not assembled with electric conductors or fitted with connectors: Other electric conductors, for a voltage exceeding 80 V but not exceeding 1,000 V: Fitted with connectors: Other: Other". The general rate of duty will be 2.6 percent ad valorem.
The applicable subheading for the Automatic On/Off Night Light will be 9405.40.8000, HTSUS, which provides for “Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 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.
Robert B. Swierupski