Milgram & Company
300-6285 Northam Drive
Mississauga, Ontario L4V 1X5
RE: The tariff classification of a power strip with digital timer from China.
Dear Ms. Liang: In your letter dated January 23, 2018 you requested a tariff classification ruling on behalf of your client, Globe Electric. The merchandise under consideration is referred to as an 8-Outlet Power Strip with Digital Timer (Power Strip), Model Number 24201. This device consists of a plastic housing, a three foot power cord, a digital timer and an On/Off rocker switch. It is rated at 110 VAC. The front of the Power Strip features eight 3-prong grounded outlets, four of which are controlled by the digital timer and four of which operate independently of the timer. The timer has a digital display with six pushbutton settings that allows users to program the switching for up to seven different times each day of the week. Its function is to control the power supplied to various electrical devices at designated times by making or breaking electrical circuits.
In your request you suggest that the power strip is correctly classified under 8536.90.8585, Harmonized Tariff Schedule of the United States (HTSUS). This office disagrees.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The subject Power Strip consists of two or more apparatus of Heading 8536, HTSUS, and its sole purpose is to control and distribute electricity to attached devices and/or machines. As presented, the Power strip is fully described within Heading 8537, HTSUS. Thus, in accordance with GRI 1 the Power Strip is appropriately classified there.The applicable subheading for the 8-Outlet Power Strip with Digital Timer, Model Number 24201, will be 8537.10.9170, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other.” The 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 https://hts.usitc.gov/current.
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 Karl Moosbrugger at firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division