The tariff classification of electrical adapters from China

N317618 February 25, 2021 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8537.10.9170; 9903.88.03 Virginia Smith Jasco Products Company 10 E. Memorial Rd, Building B Oklahoma City, OK 73114 RE: The tariff classification of electrical adapters from China Dear Ms. Smith: In your letter dated February 19, 2021 you requested a tariff classification ruling. The merchandise under consideration is identified as the Add an Outlet Light Adapter (Adapter), Model Number 45450 and Model Number 45453. Both Adapters submitted for our review are described as plastic polycarbonate electrical enclosures, each containing one weather resistant GFCI outlet that is rated at 15A, 120 VAC with 20A ground fault protection. In addition to the GFCI outlet, Model Number 45450 incorporates a 5A electrical switch that manually controls power to the connected light. Likewise, Model Number 45453 contains the 5A electrical switch but also incorporates a Wi-Fi controller with two power relays that are used to wirelessly switch the power on/off to the connected lighting apparatus. Both Adapters will be imported assembled with mounting hardware, an EVA Gasket for weather proofing, and an optional cover. The applicable subheading for the Add an Outlet Light Adapters, Model Number 45450 and Model Number 45453 will be 8537.10.9170, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8537.10.9170, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8537.10.9170, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at the following addresses: https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china 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 the 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 Karl Moosbrugger at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division