K87318 K8 Ruling Active

The tariff classification of outdoor extension cords from China.

Issued June 30, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8544.51.9000

Headings: 8544

Product description

The “3-Outlet Square Ground Stake” is a waterproof plastic housing measuring approximately 5” by 4” by 1½” thick. On the face of the housing is a clear plastic waterproof hinged outlet cover over three 3-prong polarized receptacles/ outlets. The plastic housing has a 10’ AWG 16/3 SJTW vinyl cord rated at 125V/13A/1625W with a polarized plug on the other end. The plastic housing is affixed atop a 6” plastic swiveling grounded stake for inserting into the ground. The “3-Outlet Square Ground Stake” is designed for temporary outdoor use, it does not contain a GFCI (Ground-Fault Circuit-Interrupter) protection device.

CBP rationale

The applicable subheading for the “3-Outlet Square Ground Stake” will be 8544.51.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors… Other electric conductors, for a voltage exceeding 80 V but not 1,000 V: Fitted with connectors: Other: Other.

Full text

NY K87318 June 30, 2004 CLA-2-85:RR:NC:1:110 K87318 CATEGORY: Classification TARIFF NO.: 8544.51.9000 Ms. Joanne Harmon Ms. Cheryl Santos CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of outdoor extension cords from China. Dear Ms. Harmon and Ms. Santos: In your letter dated June 16, 2004, on behalf of CVS/Pharmacy you requested a tariff classification ruling. The merchandise under consideration is a “3-Outlet Square Ground Stake” extension cord, CVS item number 274219. A sample of the extension cord was submitted with your ruling request and will be returned to you. The “3-Outlet Square Ground Stake” is a waterproof plastic housing measuring approximately 5” by 4” by 1½” thick. On the face of the housing is a clear plastic waterproof hinged outlet cover over three 3-prong polarized receptacles/ outlets. The plastic housing has a 10’ AWG 16/3 SJTW vinyl cord rated at 125V/13A/1625W with a polarized plug on the other end. The plastic housing is affixed atop a 6” plastic swiveling grounded stake for inserting into the ground. The “3-Outlet Square Ground Stake” is designed for temporary outdoor use, it does not contain a GFCI (Ground-Fault Circuit-Interrupter) protection device. The applicable subheading for the “3-Outlet Square Ground Stake” will be 8544.51.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors… Other electric conductors, for a voltage exceeding 80 V but not 1,000 V: Fitted with connectors: Other: Other.” The general rate of duty will be 2.6 percent ad valorem. 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 Eileen S. Kaplan at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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