C:MM:109 G89657
Ms. Dana L. Trout
Vice President/Imports
Trans-Trade, Inc.
Alliance Airport
400 Intermodal Pkwy. Ste. 150
Ft. Worth, TX 76177
RE: The tariff classification of Uninterruptible Power Supplies (UPS) Enterprise Series Model E3200 from China and MCP Series Model MCP10001 and Office Plus Series Model Office Plus 350 & 500 from Taiwan
Dear Ms. Trout:
In your letter dated March 26, 2001, you requested a tariff classification ruling, on behalf of Para Systems, Inc.
The Enterprise Series Model E3200 is described in your letter as a power supply series that offers protection from sags, surges, voltage spikes and blackouts for electronic equipment such as workstations, servers, internetworking and telecommunications equipment. When incoming utility power fails, these units will automatically switch to battery backup mode with AC power to keep the system operable. These units can be configured for use in a desktop, tower, wall-mount or rack-mount configuration.
The description given for the MCP Series Model MCP10001 within your letter stated that it provides the cleanest, most regulated power protection from sags, surges, voltage spikes and blackouts using on-line dual conversion output. The series accepts input voltages of 208, 220, 230 and 240. Applications for this model include mission critical servers, computer work groups, PBX systems, telecommunications and other critical devices.
Your letter described the Office Plus Series Model Office Plus 350 & 500 UPS series as offering a power surge and spike protection for personal computers, telephone systems, TV and home entertainment devices. Your letter also stated that these two models accept input voltages between 98 and 132 volts. Based on the description provided for the Office Plus Series, it was apparent that these UPS’s had additional applications than that of the Enterprise Series Model E3200 and the MCP Series Model MCP 10001. You were contacted you by telephone on April 11, 2001 to confirm this. During the conversation, you stated that the Office Plus Series were much smaller devices and less sophisticated than the Enterprise and MCP Series. You further stated that the Office Plus Series was a UPS for application in the home for power and surge protection of personal computers, home telephone answering machines (not complex telephone networks handled by the Enterprise and MCP Series), TV’s, cable TV satellites and home entertainment devices. You asserted that the Office Plus Series Model Office Plus 350 & 500 were going to be marketed as a UPS for home entertainment devices.
The Enterprise Series Model E3200 and the MCP Series Model MCP 10001 UPSs’ have applications in both Automatic Data Processing (ADP) machines of heading 8471 and Telecommunications of heading 8517. Therefore, two subheadings are under consideration; 8504.40.70, which provides for Static converters: Power supplies for ADP machines and 8504.40.85, which provides for Static converters: For telecommunications apparatus. However, since it cannot be determined which heading provides the most specific description for these UPSs’ nor can essential character be determined, classification is arrived at in accordance with General Rule of Interpretation (GRI) 6 & 3 (c). These UPSs’ are classifiable under the heading which occurs last in numerical order among the two aforementioned subheadings, both meriting equal consideration. In this instance, subheading 8504.40.85 applies.
Since the Office Plus Series Model Office Plus 350 & 500 are used in various applications other than ADP and telecommunications, consideration of subheadings 8504.40.70 and 8504.40.85, respectively, does not apply. Based on your assertion that the Office Plus Series is going to be marketed as UPS’s for home entertainment devices, the appropriate subheading is 8504.40.95.
The applicable subheading for Uninterruptible Power Supplies (UPS) Enterprise Series Models E3200 and MCP Series Model MCP10001 will be 8504.40.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Static converters: For telecommunication apparatus”. The rate of duty will be free.
The applicable subheading for Uninterruptible Power Supplies (UPS) Office Plus Series Model Office Plus 350 & 500 will be 8504.40.9580, Harmonized Tariff Schedule of the United States (HTS), which provides for “Static converters: Other, Other”. The rate of duty will be 1.5 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 anyApril 13, 2001 questions regarding the ruling, contact National Import Specialist Linda M. Hackett at 212-637-7048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division