CLA-2-85:OT:RR:NC:N2:212
Virginia Smith
Jasco Products Company
10 E. Memorial Rd
Oklahoma City, OK 73114
RE: The tariff classification of a Wi-Fi Extension Cord from Vietnam
Dear Ms. Smith:
In your letter dated January 13, 2026, you requested a tariff classification ruling.
The merchandise under consideration is identified by part number 88154 and described as a Wi-Fi controlled
extension cord. The subject device is comprised of a length of insulated 16 AWG cable conductor, terminated
at one end with a 3-prong plug and three 3-prong receptacles at the other. In the middle of the cable is a
Wi-Fi module, which incorporates a manual switch. This module connects to a mobile application allowing
the user to turn the flow of power on and off remotely. The power can also be controlled via the manual
switch.
In your request, you suggest that the correct classification for the cord should be 8537.10.9170, Harmonized
Tariff Schedule of the United States (HTSUS). We disagree.
In our view, the subject cable is principally used to conduct electricity, and the module only acts to turn the
power on and off. It does not generate or significantly alter the signal within the cable. Further, in order for
an item to be classified within heading 8537, HTSUS, it must be presented as a board, panel, console, desk,
cabinet, or other base, per the terms of the heading. Based upon the facts presented, the cable is not presented
in this way. As such, classification within the suggested heading is not applicable.
The applicable subheading for the Wi-Fi controlled extension cord, part number 88154, will be
8544.42.9010, 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: Extension cords as defined in statistical note 6 to this chapter.” 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)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division