N026382 N0 Ruling Active

The tariff classification of electrical boxes from Taiwan.

Issued May 15, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8537.10.9070

Headings: 8537

Product description

The merchandise under consideration is described as junction boxes, item numbers 7706212, 7706215, 770625 and 770629. The electrical boxes are constructed of hard plastic housings that incorporate a populated printed circuit board (PCB), micro switch, two connector sockets and a short wire lead with plug. This device is mounted into the frames of upholstered furniture such as recliners, loveseats and sofas which utilize a 24V (Volt) single-phase DC electric motor for motion. A control wand will connect to the junction boxes, allowing the user to control the motor. These devices are rated for less than 1000V.

CBP rationale

The applicable subheading for the four electrical boxes, item numbers 7706212, 7706215, 770625 and 770629 will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other.

Full text

N026382 May 15, 2008 CLA-2-85:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 8537.10.9070 Ms. Brandi Rae Nemitz Ashley Furniture Industries Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of electrical boxes from Taiwan. Dear Ms. Nemitz: In your letter dated April 18, 2008, you requested a tariff classification ruling. The merchandise under consideration is described as junction boxes, item numbers 7706212, 7706215, 770625 and 770629. The electrical boxes are constructed of hard plastic housings that incorporate a populated printed circuit board (PCB), micro switch, two connector sockets and a short wire lead with plug. This device is mounted into the frames of upholstered furniture such as recliners, loveseats and sofas which utilize a 24V (Volt) single-phase DC electric motor for motion. A control wand will connect to the junction boxes, allowing the user to control the motor. These devices are rated for less than 1000V. The applicable subheading for the four electrical boxes, item numbers 7706212, 7706215, 770625 and 770629 will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other.” The general rate of duty will be 2.7 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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