The tariff classification of power output distribution units from China or Taiwan.

NY L81897 January 27, 2005 CLA-2-85:RR:NC:1:110 L81897 CATEGORY: Classification TARIFF NO.: 8537.10.9070 Mr. Rick Wilson Liebert Corporation 1050 Dearborn Drive Columbus, OH 43085 RE: The tariff classification of power output distribution units from China or Taiwan. Dear Mr. Wilson: In your letter dated January 4, 2005 you requested a tariff classification ruling. The merchandise under consideration are the Liebert MicroPod 2 (2U POD) Power Output Distribution Units, Models MP2-115A, MP2-120C, MP2-130C, MP2-130E and the MP2-230A. Liebert 2U POD units are designed to be used with Uninterruptible Power Systems (UPS). UPS systems are for use where conditioned uninterrupted electrical power is critical. The 2U POD provides an isolated path of power for a UPS system for preventive maintenance, as well as providing maintenance bypass capability for power output distribution to critical loads. The Liebert 2U POD units are all identical with the exception of maximum output currents, variations of output receptacles, AC Input, UPS Input and UPS Output Plug configurations. Each 2U POD unit also has two power cords used for delivering power to the 2U POD from two sources. One cord for delivering utility power and one cord for delivering UPS power. Power for a UPS system is provide from a receptacle on the 2U POD designated “Connect UPS line cord here,” this connection provides utility power to a UPS system through the 2U POD. All models can be used on UPSs in the rack mount or tower configuration. Each unit measures approximately 17” wide by 3½” deep by 3½” high and feature a rotary switch, power indicator lamps, and two reset able circuit protectors. The circuit protectors provide overload current protection to the critical load being powered through the 2U POD. The 2U POD units have two modes of operation accessible with the rotary switch: UPS (available power) and Utility (maintenance bypass). In the UPS mode, the power is routed through the UPS system delivering conditioned power to the critical loads. In the Utility mode, the power is routed around (bypassing) the UPS system and providing Utility power directly to the critical load through the 2U POD. In this mode, the UPS may be powered off for maintenance or replacement. The 2U POD protects and distributes electrical power to critical loads by means of two or more apparatus of heading 8536 (i.e. switch, circuit breakers, plugs and sockets). The applicable subheading for the Liebert MicroPod 2 Power Output Distribution Units will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity…For a voltage not exceeding 1,000 V: Other: Other: Other.” The general rate of duty will be 2.7 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