The tariff classification of the Socket Base from China

N342193 September 6, 2024 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8536.69.8000; 9903.88.03 Ngosong Fonkem Amundsen Davis LLP 111 E Kilbourn Ave #1400 Milwaukee, WI  53202                                                                                                                 RE:      The tariff classification of the Socket Base from China Dear Mr. Fonkem: In your letter dated August 21, 2024, you requested a tariff classification ruling on behalf of your client, Linctek, Inc. The merchandise under consideration is identified as the Socket Base, PN STK003, which is described as a male oriented electrical plug having a molded plastic body with two electrical contact pins.  The subject electrical plug has two 16 AWG wires, measuring approximately 1.5 inches in length, that extend from the body to facilitate the electrical connection to a heating element.   In your request, you suggest that the correct classification for the socket base is 8543.70.9860, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. By virtue of the terms of heading 8543, HTSUS, the item in question must display an individual function that is not provided for elsewhere in the Chapter.  Initially, we note that the subject device cannot perform any function without being installed within the heatsink and heat globe.  Further, any function that the device performs is not separate and distinct from the item within which it will be incorporated. Finally, the function of electrical connection and insulation is specifically provided for elsewhere in the tariff.  As such, the socket base fails the requirements for classification within heading 8543, HTSUS, and classification therein is not appropriate in this case. The applicable subheading for the Socket Base, PN STK003, will be 8536.69.8000, HTSUS, which provides for “Electrical apparatus…for making connections to or in electrical circuits…: Lamp-holders, plugs and sockets: 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 8536.69.8000, 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 8536.69.8000, HTSUS, listed above. 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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