U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
8504.40.0060
$1324.5M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
33 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-04 · Updates monthly
The tariff classification of a Linkpower 50 DC to DCconverter from Canada.
NY 880041 November 12, 1992 CLA-2-85:S:N:N1:109 880041 CATEGORY: Classification TARIFF NO.: 8504.40.0060 Mr. R. Mellissen Biolink Computer Research and Development LTD 4770 Glenwood Avenue North Vancouver, B.C., V7R 4G8 RE: The tariff classification of a Linkpower 50 DC to DC converter from Canada. Dear Mr. Melissen: In your letter dated July 29, 1992, you requested a tariff classification ruling. Your letter describes the Linkpower 50, DC to DC converter as a device that allows power wheelchair users to power augmentative communication devices, i.e., laptop computers, switches, and other products, from the wheelchair battery. The Linkpower 50 is designed to be resistant to voltage spikes and current surges of wheelchair electrical systems and is designed to be attached to the posts of a 24 volt DC battery. It will not work with a 12 volt input. The output appears to be less than 50 Watts. The applicable subheading for the Linkpower 50 will be 8504.40.0060 Harmonized Tariff Schedule of the United States (HTS), which provides for "[other static converters]." The rate of duty will be 3 percent ad valorem. Goods classifiable under subheading 8504.40.0060, HTS, which have originated in the territory of Canada, will be entitled to a 0.6 percent rate of duty under the United States - Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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