The tariff classification of a USB adapter from China

N298754 July 27, 2018 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8517.62.0050 Patricia Rodriguez Hosiden America Corporation 120 East State Parkway Schaumburg, IL 60173 RE: The tariff classification of a USB adapter from China Dear Ms. Rodriguez: In your letter dated July 6, 2018 you requested a tariff classification ruling. The item under consideration is identified as the AUX/USB Box PN TCX-1745 which is described as a plastic enclosure containing a printed circuit board assembly (PCBA), two electrical sockets on the back, two USB sockets on the front, and an auxiliary jack on the front. The intended purpose of this assembly is to be mounted in the console of a motor vehicle to provide a USB type power outlet and data interface to the vehicle’s head unit for personal electronics such as a smart phone or tablet. In your request you suggest the AUX/USB Box PN TCX-1745 is correctly classified as a power supply for telecommunications apparatus in 8504.40.8500, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The AUX/USB Box PN TCX-1745 performs two distinct functions where neither function predominates over the other to provide the essential character to the assembly. As such, General Rule of Interpretation 3 (c) instructs that we classify by the commodity that appears last in tariff. The applicable subheading for the AUX/USB Box PN TCX-1745 will be 8517.62.0050, HTSUS, which provides for “Telephone sets…; other apparatus for the transmission or reception of voice, images or other data…: Other apparatus for transmission or reception of voice, images or other data…: Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” The rate of duty will be Free. 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division