The tariff classification of an auto junction socket fromTaiwan

NY 805374 January 9, 1995 CLA-2-85:S:N:N1:101-805374 CATEGORY: Classification TARIFF NO.: 8544.41.0000 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren Pennsylvania 16366-0001 RE: The tariff classification of an auto junction socket from Taiwan Dear Ms. Bonace: In your letter dated December 13, 1944 you requested a tariff classification ruling. The item is an auto junction socket which converts an automobile cigarette lighter socket into a three female socket appliance. The operator of the vehicle is able to supply automotive electrical power to three electrically operated articles simultaneously. The junction socket consists of a male plug which is inserted into the cigarette lighter and a 36 inch electrical cord which connects to the multiple female sockets. The box which contains the three female sockets also has an on/off switch which controls all three sockets. You have suggested that the item be classified in HS 8511.90.4000 which provides for other parts of electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines. The instant article does not meet these criteria. It is merely a socket multiplier. The applicable subheading for the automotive junction socket will be 8544.41.000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical connectors, for a voltage not exceeding 80 V; fitted with connectors. The rate of duty will be 4.8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport