N034512 N0 Ruling Active

The tariff classification of a retractable extension cord from China

Issued August 14, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8544.42.9000

Headings: 8544

Product description

The item subject to this ruling is a retractable extension cord (SKU # 72200). It consists of a 5 foot long electrical cord with a plug on one end and a plastic wind up reel on the other end. The housing of the wind up reel is circular shaped and measures approximately 3 ¾ inches in diameter. The top of the reel contains two built-in electrical sockets. There is a wind up lever on the back of the housing which, when turned clockwise, will retract the extension cord into the wind up reel housing. This retractable extension cord allows the user to adjust the length of the cord as needed.

CBP rationale

The applicable subheading for the retractable extension cord (SKU # 72200) will be 8544.42.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulated wire, cable and other insulated electric conductors, whether or not fitted with connectors…: Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Other.

Full text

N034512 August 14, 2008 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8544.42.9000 Ms. Francine Ramsey Hampton Direct 350 Pioneer Drive P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of a retractable extension cord from China Dear Ms. Ramsey: In your letter dated July 21, 2008, you requested a tariff classification ruling. The sample that you submitted is being retained by this office. The item subject to this ruling is a retractable extension cord (SKU # 72200). It consists of a 5 foot long electrical cord with a plug on one end and a plastic wind up reel on the other end. The housing of the wind up reel is circular shaped and measures approximately 3 ¾ inches in diameter. The top of the reel contains two built-in electrical sockets. There is a wind up lever on the back of the housing which, when turned clockwise, will retract the extension cord into the wind up reel housing. This retractable extension cord allows the user to adjust the length of the cord as needed. The applicable subheading for the retractable extension cord (SKU # 72200) will be 8544.42.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulated wire, cable and other insulated electric conductors, whether or not fitted with connectors…: Other electric conductors, for a voltage not exceeding 1,000 V: 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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