CLA-2-85:OT:RR:NC:N2:212
Jared Huffman
Seven Seas Trading LLC
524 Stagecoach Drive
Anderson, SC 29625
RE: The tariff classification of electrical boxes and cables from India
Dear Mr. Huffman:
In your letter dated June 23, 2022, you requested a tariff classification ruling.
There are two items at issue with this request. The first is identified as the Southwire Romex Copper NM-B cable. The subject cable is constructed of multiple copper conductors enclosed within polyvinyl chloride (PVC) sheathing. You state that the cable is imported on reels without electrical connectors at either end. The cable is rated at 600V and used in various residential wiring scenarios.
The second item at issue is an assortment of PVC electrical boxes. Per your request, they will come in three versions: 1 gang, 22 cubic inches new work outlet box; 1 gang, 20 cubic inches ceiling box; and 2 gang, 32 cubic inches new work outlet box. They will be used to hold wiring for switches in the home.
The applicable subheading for the Southwire Romex Copper NM-B cable will be 8544.49.3080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Other electrical conductors, for a voltage not exceeding 1,000V: Other: Other: Of copper: Other.” The general rate of duty will be 5.3% ad valorem.
The applicable subheading for the PVC electrical boxes will be 3926.90.9985, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” The general rate of duty is 5.3% 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 the 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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division