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

N053141 March 19, 2009 CLA-2-85:OT:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8504.40.8500 Mr. J.F. Chester, Attorney Cowles & Thompson, PC 901 Main Street, Suite 3900 Dallas, Texas 75202 RE: The tariff classification of uninterruptible power supplies (UPS) from China Dear Mr. Chester: In your letter dated February 27, 2009, you requested a tariff classification ruling on behalf of your client, Para Systems, Inc. The merchandise subject to this ruling is five uninterruptible power supplies (UPS). They are identified within your submission as Models ED6000T, ED6200T, ED10000T, ED10200T and ED6200RM. You describe them as a series of power supplies that 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 UPS units will automatically switch to battery backup mode with AC power to keep the system operable. Although functionally similar, Models ED6000T, ED6200T, ED10000T and ED10200T are designed to be free-standing towers, while Model ED6200RM is designed for rack mounting. These units can be configured for use in a desktop, tower, wall-mount or rack-mount configuration. 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 of 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), Models ED6000T, ED6200T, ED10000T, ED10200T and ED6200RM 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