The tariff classification of a Dynex AC wall charging unit and a Dynex DC car charging unit from China

NY R03751 May 3, 2006 CLA-2-85:RR:NC:MM:109 R03751 CATEGORY: Classification TARIFF NO.: 8504.40.9550 8504.40.9580 Ms. Sarah Lynn Carey Customs Compliance Specialist Best Buy 7501 Penn Avenue South Richfield, MN 55423 RE: The tariff classification of a Dynex AC wall charging unit and a Dynex DC car charging unit from China Dear Ms. Carey: In your letter dated April 17, 2006 you requested a tariff classification ruling. The merchandise subject to this ruling is a Dynex AC wall-charging unit and a Dynex DC car-charging unit. The Dynex AC (alternating current) wall-charging unit, which is identified in your letter as Model DX-IPAC, is a charging apparatus for use with the Apple iPod digital music player. The charger has a two-prong wall plug on one end that can be folded in for easy storage and transport and a 30-pin connector on the other end. A detachable USB cord is included in the same package as the charging unit. One end of the USB cord is plugged into the 30-pin connector and the other end is plugged into the iPod player. When the charger is plugged into the wall, it provides an AC current to the iPod to charge the battery in the digital music player for extended use. The DC (direct current) car charging unit, which is identified in your letter as Model DC-IPDC, is a charging apparatus marketed for use with the Apple iPod digital music player. The charger has a car adaptor connection on one end and a 30-pin connector on the other end. A detachable USB cord is also included with this charging unit to connect the iPod to the 30-pin connection in the charger. When the charger is plugged in to the power source in an automobile, such as a cigarette lighter, and the iPod is connected with the USB cord, a DC current flows to the iPod to charge the battery in the digital music player for extended use. The applicable subheading for the Dynex AC wall-charging unit (Model DX-IPAC) will be 8504.40.9550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters (for example rectifiers) and inductors… Static converters: Other: Other.” The rate of duty will be 1.5 percent ad valorem. The applicable subheading for the Dynex DC car-charging unit (Model DX-IPDC) will be 8504.40.9580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters (for example rectifiers) and inductors… Static converters: Other: Rectifiers and rectifying apparatus: Power supplies: Other.” The rate of duty will be 1.5 percent ad valorem. 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/. 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division