The tariff classification of a Mighty Jump from China

N164058 June 2, 2011 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8504.40.9550 Mr. Darren Yokopenic Sr. Manager Import Compliance, LCB HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a Mighty Jump from China Dear Mr. Yokopenic: In your letter dated May 2, 2011, you requested a tariff classification ruling. The merchandise subject to this ruling is a Mighty Jump (Number MJ01-2TS). It is an emergency vehicle jump starter. A sample of the Mighty Jump was submitted for classification purposes and is being returned as per your request. The Mighty Jump is utilized for the purpose of providing power to the battery within a 4, 6, or 8 cylinder gas-powered car, light truck, minivan, or SUV that operates on a 12 volt electrical system. The Mighty Jump consists of a rechargeable battery encased in a housing. On the top of the housing is a socket in which its electrical cord plugs into. The other end of the electrical cord contains a plug that is inserted into a vehicle’s cigarette lighter outlet to provide power to the vehicle’s battery, when the switch on the top of the plug of the electrical cord is placed in the forward position. It will take approximately ten minutes for the Mighty Jump to provide enough power to the vehicle’s battery in order for the user to start the vehicle. The rechargeable battery within the Mighty Jump can also be recharged by inserting the plug of the electrical cord into the cigarette lighter outlet and placing the switch on the top of the plug in the rearward position. As such, the Mighty Jump is a power supply with a battery charger incorporated within it. The applicable subheading for the Mighty Jump (Item Number MJ01-2TS) will be 8504.40.9550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Static converters: Other: Rectifiers and other 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