The tariff classification of extension cord from China

N264695 June 1, 2015 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8544.42.9010 David Prata Trade Compliance Analyst OHL International at CVS Health Mail Code 1049 1 CVS Dr Woonsocket, RI 02895 RE: The tariff classification of extension cord from China Dear Mr. Prata: In your letter dated May 14, 2015, you requested a tariff classification ruling on behalf of CVS Pharmacy. The merchandise in question is an outdoor extension cord measuring 9 feet in length and equipped with a National Electrical Manufacturers Association (NEMA) type 5-15 plug and receptacle. Your request states the assembly is rated at 13 A and 125 V and you question whether a cord rated at 125V fits the definition of an extension cord as provided for in Statistical Note 6 to Chapter 85, Harmonized Tariff Schedule of the United States, (HTSUS). Statistical Note 6 to Chapter 85, HTSUS, provides for electrical cords, defined as a “flexible cord assembly rated at 120 V with a maximum of 20 A, incorporating an electrical plug conforming to types 1-15P, 5-15P, or 5-20P of the NEMA and one or more receptacles conforming to NEMA type 1-15R, 5-15R, or 5-20R”. Based on the description of your cable assembly, it would not meet the requirements set forth in the statistical note because it is not rated at 120 V. The applicable subheading for the outdoor extension cord (item # 487852) will be 8544.42.9090, (HTSUS), which provides for Insulated wire, cable and other insulated electric conductors, whether or not fitted with connectors…: Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Other: Other. The rate of duty will be 2.6%. 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 Karl Moosbrugger at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division