The tariff classification of AC chargers and LED light stands from China

N265099 June 12, 2015 CLA-2-85:OT:RR:NC:N1:109 CATEGORY:  Classification TARIFF NO.: 8504.40.9510 Mariko Uchida Trinity, Inc. 2-14-17, Tohoku Niiza-shi, Saitama 3520001  RE:  The tariff classification of AC chargers and LED light stands from China  Dear Mr. Uchida:In your letter dated May 28, 2015, you requested a tariff classification ruling.The items concerned are identified as the BINDTWO and the BINDFOUR alternating current (AC) chargers, a TILE LED light stand, and a CONE LED light stand. Based upon the pictures of the chargers provided with the ruling request, it appears that the back of each charger housing incorporates a two-prong electrical plug for connection into any standard household 120V wall outlet. On the side of each charger housing are two and four USB charging ports, respectively. When plugged into a standard household alternating current (AC) outlet, the chargers convert the household AC current into direct current (DC), thereby allowing the USB ports to charge the DC batteries of, and provide immediate power to various mobile devices.  The applicable subheading for the BINDTWO and BINDFOUR alternating current (AC) chargers will be 8504.40.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric transformers, static converters…: Other: Rectifiers…: Power supplies: With a power output not exceeding 50 W.” The rate of duty will be 1.5%.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/. In reference to the TILE and CONE LED light stands, this office is unable to issue a classification ruling of these items at this time. The classification of these items involves a consideration as to whether they are classifiable in heading 9405 or 8543 of the HTSUS.Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.As such, CBP will not issue a classification ruling with regard to the TILE and CONE LED light stands at this time. The classification determination may be impacted by a court case currently pending in the Court of International Trade (See Target General Merchandise, Inc. v. United States, CIT. No. 15-00069).If you wish, you may resubmit your request for a prospective ruling for the TILE and CONE LED light stands after the appropriate court case has been resolved. 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 Steven Pollichino at [email protected].Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division