CLA-2-85:RR:NC:MA:109 A82308

Mr. Ed Scott
Kintetsu World Express (U.S.A.), Inc.
1811 Adrian Road
Burlingame,CA 94010-9991

RE: The tariff classification of the S3-M2000 AC adapter from Japan

Dear Mr. Scott:

In your letter dated April 04, 1996, you requested a tariff classification ruling on behalf of Sotec America Inc., 75 Nicholson Lane, San Jose, CA 95134.

The item described in your letter and accompanying literature is a S3-M2000 AC adapter. Your letter states that it is used with notebook/laptop computers.

The applicable subheading for the S3-M2000 AC adapter will be 8504.40.7001, Harmonized Tariff Schedule of the United States (HTS), which provides for "[p]ower supplies for automatic data processing machines or units thereof of heading 8471: [o]ther: [w]ith a power output not exceeding 50W." The rate of duty will be 1.8%.

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 Eileen S. Kaplan at 212-466-5673.


Roger J. Silvestri
National Commodity
Specialist Division