The tariff classification of a power supply from China

NY M82097 April 12, 2006 CLA-2-85:RR:NC:MM:109 M82097 CATEGORY: Classification TARIFF NO.: 8504.40.9510 Ms. Vickie L. Dotson Atty-in-Fact Air Cargo Sales, Inc. 429 Moon Clinton Road Coraopolis, PA 15108 RE: The tariff classification of a power supply from China Dear Ms. Dotson: In your letter dated March 30, 2006, you requested a tariff classification ruling, on behalf of your client Command Electronics and Respironics, Inc. The merchandise subject to this ruling is an external power supply. A sample of the power supply was submitted and identifies it as Model # MW115RA1200N02. It has a power output of 49.92 watts (12V x 4.16 Amps). Your letter states that this is an M Series power supply, which provides power to the Respironics REMstar M Series CPAP System when it is connected an alternating current (AC) power source, i.e. 120VAC – 240VAC, 50/60Hz.  Your letter suggests that the external power supply (Model # MW115RA1200N02) should be classified under subheading 9019.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof..” because it is used with Respironics’ REMstar M Series CPAP System, which is a medical device. However, the external power supply (Model # MW115RA1200N02) is a rectifying power supply. It converts alternating current (AC) power to direct current (DC) power for usage with medical equipment. Rectifying power supplies are provided for eo nominee in the HTSUS under heading 8504. Further, heading 9019 is in chapter 90 of the HTSUS. Note 2 (a) to Chapter 90 states: “Subject to note 1 above, parts and accessories for machines, apparatus, instruments or articles of this chapter are to be classified according to the following rules: Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8485, 8548 or 9033) are in all cases to be classified in their respective headings.” Therefore, in accordance with Note 2 (a) to chapter 90, the external power supply (Model # MW115RA1200N02), which is a rectifying power supply, is classifiable within subheading 8504.40.9510 through 8504.40.9540 based on the power output in watts. As previously mentioned, the power output of the external power supply is 49.92 watts. The applicable subheading for the external power supply (Model # MW115RA1200N02) will be 8504.40.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Static converters: Other: Rectifiers and rectifying apparatus: Power supplies: With a power output not exceeding 50 W.” The rate of duty will be 1.5 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division