The tariff classification of Uninterruptible Power Supplies (UPS) EnSpire Series Models EN400 & EN600 from China

N015240 August 29, 2007 CLA-2-85:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8504.40.8500 Mr. Jim Chester Attorney Chester/Associates PLLC 6060 N. Central Expressway Suite #560 Dallas, TX 75206 RE: The tariff classification of Uninterruptible Power Supplies (UPS) EnSpire Series Models EN400 & EN600 from China Dear Mr. Chester: In your letter dated August 3, 2007, you requested a tariff classification ruling on behalf of your client, Para Systems, Inc. of Carrollton, Texas. The merchandise subject to this ruling is Uninterruptible Power Supplies (UPS) EnSpire Series Models EN400 (400VA stand-by UPS with six outlets) and EN600 (600 VA stand-by UPS with six outlets). As described in your letter, the EnSpire Series Models 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, the EN 400 and EN 600 units will automatically switch the battery backup mode with AC power to keep the system operable. These units can be configured for use in a desktop, tower or wall-mount configuration. There are cosmetic and other minor insignificant differences between the EnSpire Series EN 400 and EN 600 models and Para’s Endeavor and EnterprisePlus Series of models of Uninterruptible Power Supplies (UPS), which were previously ruled upon in New York Rulings N012165 and R04991, respectively. For instance, the Enspire Series are not designed for rack-mounting as the Endeavor and EnterprisePlus Series were. However, the EnSpire Series are comprised of the same materials and provide the same basic functions as the Endeavor and EnterprisePlus Series. The EnSpire Series 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 telecommunication apparatus.” However, since it cannot be determined which heading provides the most specific description of the these UPSs nor can essential character be determined, classification is arrived at in accordance with General Rule of Interpretation GRI 6 and GRI 3(c). As such, 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 the Uninterruptible Power Supplies (UPS) EnSpire Series Models EN-400 and EN- 600 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