CLA-2-85:OT:RR:NC:N2:209

Ms. Virginia Smith
Logistics/Purchasing Specialist
Jasco Products Company LLC
10 East Memorial Road
Oklahoma City, Ok 73020

RE: The tariff classification of a corded power switch from China

Dear Ms. Smith:

In your letter dated March 7, 2018, you requested a tariff classification ruling.

The item in question is referred to as a corded power switch. It is a six foot long electrical cable with a push button on/off switch on one end and a grounded outlet plug/socket on the other end. The outlet plug/socket end incorporates a two-sided unit with an electrical plug on one side and an electrical socket on the other. The switch is used to control power through the outlet plug/socket. This device allows the user to control power from hard-to-reach electrical outlets.

In use, the grounded outlet plug/socket would be plugged into a standard electrical outlet and then an electrical device would be plugged into the socket of the unit. The switch on the opposite end of the six foot electrical cable can be placed in a convenient location. The user is then able to turn the electrical device on and off using the tethered switch.

The applicable subheading for the corded power switch will be 8544.42.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Insulated wire, cable and other insulated electric conductors, whether or not fitted with connectors: Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Other: Other." The rate of duty will be 2.6% 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 Steven Pollichino at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division