Base
8736391992-05-08New YorkClassification

The tariff classification of telephone backboards, line cordconverters and wire clips from Taiwan.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-09 · Updates monthly

Summary

The tariff classification of telephone backboards, line cordconverters and wire clips from Taiwan.

Ruling Text

NY 873639 May 8, 1992 CLA-2-39:S:N:N3G:221 873639 CATEGORY: Classification TARIFF NO.: 3925.90.0000; 8536.90.0090 Ms. Laura Lyons AT&T 1090 East Duane Avenue Sunnyvale CA 94086 RE: The tariff classification of telephone backboards, line cord converters and wire clips from Taiwan. Dear Ms. Lyons: In your letter dated April 22, 1992, on behalf of the Consumer Products Division of American Telephone & Telegraph Company, you requested a tariff classification ruling. The backboard (Comcode 106584220) is designed for the decorating needs of attaching a telephone to the wall. When installed, it eliminates the space between the wall and the modular jack. The backboard is composed of plastics. The line cord converter (Comcode 405724246) is designed to attach to a line cord to convert an older telephone for use with newer modular jacks. The plastic telephone wire clips (Comcode 106597321) are used to neatly place telephone wires and cords, usually along a wall or baseboard. The clips have an adhesive backing. As you requested, your samples are being returned. The applicable subheading for the plastic backboard and telephone wire clips will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders' ware of plastics, not elsewhere specified or included, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the line cord converter will be 8536.90.0090, HTS, which provides for electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage not exceeding 1,000 V..., other apparatus. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport