N012096 N0 Ruling Active

The tariff classification of a "foot switch extension cord" (Item # 70140) from China

Issued June 13, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8544.42.9000

Headings: 8544

Product description

The item concerned is a “foot switch extension cord” (Item # 70140). This item is a 12 foot long electrical cord. It incorporates a plug at one end and a three outlet socket at the other end. Approximately three feet from the plug is a large push button type “on/off” switch. This electrical cord has rating of 10 amps, 125 volts and 1250 watts. It is designed for indoor use only In operation, the cord would be connected to a particular electrical device and plugged into an electrical outlet. The “on/off” switch would be placed on the floor. To operate the intended device you would use the “on/off” button built into the electrical cord. It is intended that the “on/off” switch/button be operated by depressing it with your foot.

CBP rationale

The applicable subheading for the “foot switch extension cord” (Item # 70140) will be 8544.42.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulated wire, cable…: Other electric conductors, for a voltage not exceeding 1,000V: Fitted with connectors: Other: Other”.

Full text

N012096 June 13, 2007 CLA-2-:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8544.42.9000 Ms. Francine Ramsey Hampton Direct 350 Pioneer Drive, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a “foot switch extension cord” (Item # 70140) from China Dear Ms. Ramsey: In your letter dated May 23, 2007 you requested a tariff classification ruling. The item concerned is a “foot switch extension cord” (Item # 70140). This item is a 12 foot long electrical cord. It incorporates a plug at one end and a three outlet socket at the other end. Approximately three feet from the plug is a large push button type “on/off” switch. This electrical cord has rating of 10 amps, 125 volts and 1250 watts. It is designed for indoor use only In operation, the cord would be connected to a particular electrical device and plugged into an electrical outlet. The “on/off” switch would be placed on the floor. To operate the intended device you would use the “on/off” button built into the electrical cord. It is intended that the “on/off” switch/button be operated by depressing it with your foot. The applicable subheading for the “foot switch extension cord” (Item # 70140) will be 8544.42.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulated wire, cable…: Other electric conductors, for a voltage not exceeding 1,000V: Fitted with connectors: Other: Other”. The rate of duty will be 2.6%. 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 Steve Pollichino at 646-733-3008. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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