The tariff classification of uninterruptible power supplies (UPS) from China

N012165 June 11, 2007 CLA-2-85:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8504.40.8500 Mr. J. F. (Jim) Chester Attorney Chester/Associates, PLLC 6060 N. Central Expwy, Suite 560 Dallas, TX 75206 RE: The tariff classification of uninterruptible power supplies (UPS) from China Dear Mr. Chester: In your letter dated June 1, 2007 you requested a tariff classification ruling, on behalf of your client Para Systems, Inc. The merchandise subject to this ruling is Uninterruptible Power Supplies (UPS). They are identified in your letter as the Endeavor Series, Model #s ED1000RM2U, ED1500RM2U, ED2000RM2U, ED3000RM2U, ED1000RMT2U, ED1500RMT2U, ED2000RMT2U, ED3000RMT2U. The products in the Endeavor Series offer protection from sags, surges, voltage spikes and blackouts for electronic equipment such as workstations, servers, internetworking, and telecommunications equipment. When incoming utility power fails, these units will automatically switch to battery backup mode with AC power to keep the system operable. These units can be configured for use in a desktop, tower, wall-mount, or rack-mount configuration. The Endeavor Series is the next generation of Para UPS’. While essentially the same as Para’s prior line, the MCP Series, in most respects, the Endeavor Series is smaller, more powerful, and incorporates additional product improvements. Nevertheless, the Endeavor Series will serve the same purposes and markets as those served by the MCP Series. These UPSs’ have applications in both Automatic Data Processing (ADP) machines of heading 8471 and Telecommunications of heading 8517. Therefore, two subheadings are under consideration; 8504.40.70, which provides for Static converters: Power supplies for ADP machines and 8504.40.85, which provides for Static converters: For telecommunications apparatus. However, since it cannot be determined which heading provides the most specific description for these UPSs’ nor can essential character be determined, classification is arrived at in accordance with General Rule of Interpretation (GRI) 6 & 3 (c). These UPSs’ are classifiable under the heading which occurs last in numerical order among the two aforementioned subheadings, both meriting equal consideration. In this instance, subheading 8504.40.85 applies.           The applicable subheading for Uninterruptible Power Supplies (UPS) Endeavor Series, Model #s ED1000RM2U, ED1500RM2U, ED2000RM2U, ED3000RM2U, ED1000RMT2U, ED1500RMT2U, ED2000RMT2U, ED3000RMT2U will be 8504.40.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Static converters: For telecommunication apparatus”. The rate of duty will be free. 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