The tariff classification of a surge protector from China

N324300 February 22, 2022 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8537.10.9170; 9903.88.03 Virginia Smith Jasco Products 10 East Memorial Rd Oklahoma City, OK 73114 RE: The tariff classification of a surge protector from China Dear Ms. Smith: In your letter dated February 11, 2022, you requested a tariff classification ruling. The merchandise under consideration is identified as the Ultrapro 50L Surge with Floodlight, Item #68335 (Ultrapro), which is described as a plastic housing having a surge protector with five receptacles, two USB ports, and a front facing LED floodlight. The Ultrapro is equipped with a carrying handle with the floodlight on/off switch and a six-foot-long power cord that is permanently attached to the device. In operation, the user would plug the power cord into an electrical source and then have the ability to attach five additional devices into the AC receptacles to receive surge protected power. Further, the two USB Type-A ports provide 5 VDC to connected personal electronic devices, while the LED floodlight can be used to illuminate the user’s surroundings. In your request letter, you suggest the Ultrapro is classifiable under subheading 8537.10.9170, Harmonized Tariff Schedule of the United States (HTSUS). We would note that the Ultrapro performs three distinct functions: surge protected electrical distribution; static conversion of input AC electricity into 5 VDC (USB output); and the illumination of the surroundings via the LED floodlight. Note 3 to Section 16, which applies to machines designed for the purpose of performing two or more complementary or alternative functions, states that those machines are to be classified as if consisting only of that component or as being that machine which performs the principal function. In our view, the principal function of the Ultrapro is the distribution of protected electrical power. As a result, we agree with your suggested tariff classification. The applicable subheading for the Ultrapro 50L Surge with Floodlight, Item #68335 will be 8537.10.9170, 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, including information on exclusions and their effective dates, 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