CLA-2-85:OT:RR:NC:CEE007:N2:212

Virginia Smith
Jasco Products Company
10 E. Memorial Rd
Oklahoma City, OK 73114

RE: The tariff classification of an electrical cable from Vietnam

Dear Ms. Smith:

In your letter dated December 12, 2025, you requested a tariff classification ruling.

The merchandise under consideration is identified by item number 88200 and described as a cable with over-current protection. The subject cable is comprised of a six-foot power cord with a 3-prong receptacle at one end and a 3-prong plug at the other. Within the plug is an over-current protection switch designed to trip when too much current passes through the cable, thus cutting off the power. This switch is then able to be manually reset. The cable is meant to power and protect various electrical devices.

In your request, you state that the correct classification for the subject cable should be 8537.10.9170, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.

The subject cable is specifically designed to transfer power from one location to another as its primary function. Though it has elements of electrical protection, this would not preclude classification as a power cord within the HTSUS. Further, based on the information provided, the device is not presented as a board, panel, console, desk, cabinet, or other base consistent with those articles covered by heading 8537, HTSUS. As such, classification in the suggested subheading is not applicable.

The applicable subheading for the cable, item number 88200, will be 8544.42.9090, 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 electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Other: Other.” The general rate of duty will be 2.6% ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.

This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs.

For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at [email protected].
Sincerely,

(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division