The tariff classification of two alternating current wall adapters, two control boxes, and two USB cables put up in sets for retail sale from China

N148825 March 11, 2011 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8504.40.9550 Mr. Erick Echeverria Global Customs Specialist Columbia Sportswear Company 143 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of two alternating current wall adapters, two control boxes, and two USB cables put up in sets for retail sale from China Dear Mr. Echeverria: In your letter dated February 15, 2011 you requested a tariff classification ruling. The merchandise subject to this ruling is two alternating current wall adapters, two control boxes, and two USB cables. The electrical components are imported as a set packaged ready for retail sale and are identified as Style QQ1100. The alternating current wall adapters convert alternating current to direct current to provide power to recharge the rechargeable battery that is housed within each control box. The USB cables can also provide power from a computer to recharge the rechargeable battery within each control box. The control boxes connect to gloves and/or jackets from within Columbia Sportswear’s product line, which feature wires sewn into the gloves and jackets to carry an electric current to generate heat. When the control boxes are connected to the wires within the gloves or jackets it provides the power source for generating heat. The applicable subheading for the set packaged ready for retail sale containing the two alternating current wall adapters, two control boxes, and two USB cables (Style QQ1100) will be 8504.40.9550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Static converters: Other: Rectifiers and rectifying apparatus: Other.” The rate of duty will be 1.5 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 Linda M. Hackett at (646) 733-3015. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division