Classification of power outlets; Explanatory Note (EN) 85.36 (III)(A)

HQ 950137 September 16, 1991 CLA-2 CO:R:C:M 950137 LTO CATEGORY: Classification TARIFF NO.: 8536.30.00; 8536.69.00 Mary Anne O'Boyle Hoglund and Moyles, Inc. P.O. Box 66373 O'Hare International Airport Chicago, IL 60666 RE: Classification of power outlets; Explanatory Note (EN) 85.36 (III)(A) Dear Ms. O'Boyle: This ruling is in response to your request for the classification of several power outlets (Items #2100, 2104, 2105, 2106, 2107, and 2108) under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The articles in question are as follows: 1) Item #2100, a 3 outlet side entry tap with full surge protection; 2) Item #2104, a 3 conductor, 6 grounded outlet with side entry tap; 3) Item #2105, a 3 conductor, 6 outlet side entry tap with a circuit breaker; 4) Item #2106, a 3 conductor, 6 outlet side entry tap with full surge protection and alarm; 5) Item #2107, a 3 conductor, 6 outlet side entry tap with full surge protection, alarm, and TV/Coax protection; 6) Item #2108, a 3 conductor, 6 outlet side entry tap with full surge protection, alarm, and phone protection. These articles are shipped from China into the United States for Builders Square, Inc. ISSUE: Whether the power outlets are properly classifiable under Heading 8536 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part: ...classification shall be determined according to the terms of the headings and any relative section or chapter notes... Heading 8536, HTSUSA, provides for "[e]lectrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 V." Items 2100, 2105, 2106, 2107, and 2108 are all classifiable under subheading 8536.30.00, HTSUSA, which provides for "[o]ther apparatus for protecting electrical circuits." While all of these items include sockets, the essential character of these items is their surge protection capabilities. Item 2104, although its essential character or function is not for "protecting electrical circuits," is still classifiable under Heading 8536, HTSUSA. Subheading 8536.69.00, HTSUSA, provides for the classification of "plugs and sockets . . . other." This subheading covers apparatus used to connect together the various parts of an electrical circuit, including plugs, sockets and other contacts. See Explanatory Note (EN) 85.36 (III)(A). HOLDING: The following power outlets, Items 2100, 2105, 2106, 2107, and 2108, are classifiable under subheading 8536.30.00, HTSUSA, which provides for "[o]ther apparatus for protecting electrical circuits." Item 2104 is classifiable undr subheading 8536.69.00, HTSUSA, which provides for "plugs and sockets . . . other." The corresponding rate of duty for all of the power outlets is 5.3% ad valorem. Sincerely, John Durant, Director Commercial Rulings Division