The tariff classification of two outlet USB charging surge protector from China

N249890 February 28, 2014 CLA-2-85:OT:RR: NC:N1:110 CATEGORY: Classification TARIFF NO.: 8537.10.9070 Ms. Christy Meche Evans and Wood & Co., Inc. 900 Town and Country, Suite 150 Houston, TX 77024 RE: The tariff classification of two outlet USB charging surge protector from China Dear Ms. Meche: In your letter dated January 21, 2014, on behalf of your client Jasco Products Company, you requested a tariff classification ruling. Samples were submitted with your letter and will be returned to you. Items Number 14482, 14912, and 14922 are described as “Two Outlet USB Charging Surge Protector”. The items are constructed of plastic and base metal, measuring approximately 3 inches wide by 3 inches tall by 1.25 inches deep. Each item features a three prong polarized plug in the back, and two USB charging ports and two standard electrical outlets in the front. There is a shelf at the bottom of each item that can hold a mobile device while it is charged. Each item also consists of a built in surge protector with a level of surge protection of 245 joules. The surge protector is comprised of a Metal Oxide Varistor (MOV), which provides protection against excessive transient voltages by incorporating them into the circuit in such a way that, when triggered, they will shunt the current created by the high voltage away from sensitive component. The only way to distinguish between all three items is the number of amps which the USB Ports are rated. Items number 14482 and 14912 are rated for 1.0A, and Item number 14922 is rated for 2.1A. In your letter, you cited NY ruling N224579, that classified the “USB Sock-it” in subheading 8504.40.9510, Harmonized Tariff Schedule of the United States (HTSUS),which provides for “Electrical transformers, static converters (for example rectifiers) and inductors; parts thereof: Static converters: Other: Rectifiers and rectifying apparatus: Power supplies: With a power output not exceeding 50W.” The merchandise in that ruling consisted of two wall outlets and two USB charger ports. The merchandise under consideration consists of a plug, two USB charging ports, two standard electrical outlets and a surge protector. Classification of merchandise under the HTSUS, is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1, HTSUS, provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 8537, HTSUS, provides for Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity… The two outlet USB charging surge protectors, Items Number 14482, 14912, and 14922 are clearly equipped with two or more apparatus of headings 8535 and 8536, HTSUS, therefore they meet the description of heading 8537, HTSUS. The applicable subheading for the Two Outlet USB Charging Surge Protectors, Items Number 14482, 14912, and 14922 will be 8537.10.9070, HTSUS, which provides for "Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 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. 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 Hope Abada at (646) 733-3016. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division