N010787 N0 Ruling Active

The tariff classification of a Targus auto/air power inverter (slim line style) from China

Issued June 5, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8504.40.9570

Headings: 8504

Product description

The merchandise subject to this ruling is an auto/air power inverter (slim line style). It is identified in your letter as Part no. APV12US. The APV12US converts direct current to alternating current (DC-to-AC) and is a power source for most electrical devices in automobiles, RVs, airplanes, or boats. It plugs into the cigarette lighter plug of an automobile, RV, or boat or in an airplane seat power plug to power and/or to charge to up to four devices. This item has two 120V AC plugs, one USB port, and one Targus PPS port and can deliver 150W of continuous and up to 180W of peak power. It also features over-current, over-temperature, and surge protection.

CBP rationale

The applicable subheading for the Targus auto/air power inverter (slim line style) (Part no. APV12US) will be 8504.40.9570, 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: Inverters.

Full text

N010787 June 5, 2007 CLA-2-85:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8504.40.9570 Ms. Tamra S. Nelson Import Supervisor Targus, Inc. 1211 N. Miller Street Anaheim, CA 92806 RE: The tariff classification of a Targus auto/air power inverter (slim line style) from China Dear Ms. Nelson: In your letter dated April 5, 2007, you requested a tariff classification ruling. The merchandise subject to this ruling is an auto/air power inverter (slim line style). It is identified in your letter as Part no. APV12US. The APV12US converts direct current to alternating current (DC-to-AC) and is a power source for most electrical devices in automobiles, RVs, airplanes, or boats. It plugs into the cigarette lighter plug of an automobile, RV, or boat or in an airplane seat power plug to power and/or to charge to up to four devices. This item has two 120V AC plugs, one USB port, and one Targus PPS port and can deliver 150W of continuous and up to 180W of peak power. It also features over-current, over-temperature, and surge protection. The applicable subheading for the Targus auto/air power inverter (slim line style) (Part no. APV12US) will be 8504.40.9570, 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: Inverters.” The rate of duty will be 1.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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

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