The tariff classification of a surge protector, an outlet adapter and an outlet tap from China.

N223815 July 25, 2012 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8536.69.8000; 8537.10.9070 Ms. Cheryl L. Martin CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a surge protector, an outlet adapter and an outlet tap from China. Dear Ms. Martin: In your letter dated June 26, 2012, you requested a tariff classification ruling. A representative sample was submitted with your request and will be retained by this office. The product to be imported, referred to as Item number 887045, is an indoor value combo pack containing a 6-outlet surge protector, a grounded 6-outlet adapter and a grounded 3-outlet tap. These three items are imported together in a plastic blister pack with cardboard backing and ready for retail sale. The surge protector is comprised of a 10” power strip which features four polarized 3-prong outlets and a lighted power switch with built-in resettable circuit breaker. It has a permanently attached 2.5’cord and four mounting holes on the bottom. To be used only with a 3-slot, grounded outlet, this product is rated 15A/120V/1800W. The grounded outlet adapter contains two sets of 3 polarized 3-prong outlets with safety covers. Upon examining the inside of the 3”x 3” plastic housing, it was determined that each of these sets has its own bus and varistor which supplies protection against a voltage surge. This product is designed to fit into a duplex receptacle and be securely fastened into a wall outlet plate with a center screw (included). It is rated for 15A/125V/1875W. The grounded outlet tap consists of a 3” long plastic housing with a 3-prong polarized plug and three 3-prong polarized electrical sockets. To be used only with a 3-slot, grounded outlet, this product also features safety covers and is rated 15A/125V/1875W. The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) govern the classification of goods put up in sets for retail sale. The Explanatory Notes (ENs) of the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3(b), "goods put up in sets for retail sale" refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging. The subject value combo pack is not considered "goods put up in sets for retail sale" for tariff purposes because the components do not work together for a common purpose, but rather perform separate and distinct functions (i.e. protection of electrical circuit and/or additional distribution of electricity); therefore, all items must be classified separately. The applicable subheading for the 6-outlet surge protector and the grounded 6-outlet adapter 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 8535 or 8536, for electric control or the 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. The applicable subheading for the grounded 3-outlet tap will be 8536.69.8000, HTSUS, which provides for “ Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example…plugs, sockets…), for a voltage not exceeding 1,000 V: Lamp-holders, plugs and sockets: Other: Other." The 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 the National Import Specialist at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division