U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates real-time
The tariff classification of Model DCC-S1 battery cords fromJapan.
NY 885117 April 21, 1993 CLA-2-85:S:N:N1:112-885117 CATEGORY: Classification TARIFF NO.: 8544.41.0000 Mr. Sal Della Ventura Sony Corporation of America 1 Sony Drive Park Ridge, NJ 07656-8003 RE: The tariff classification of Model DCC-S1 battery cords from Japan. Dear Mr. Della Ventura: In your letter dated April 12, 1993, you requested a tariff classification ruling. The DCC-S1, an insulated electric cord with connectors at both ends, and a built-in stabilizer is utilized when you wish to operate your VCR in your automobile. The connector at one end plugs into the car's cigarette lighter and the other connector plugs into your VCR. The built-in stabilizer ensures a constant 12 volts necessary to operate the VCR. The applicable subheading for the DCC-S1 battery cord will be 8544.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other insulated electrical conductors, whether or not fitted with connectors: Other electrical conductors, for a voltage not exceeding 80 V: 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
CIT and CAFC court opinions related to the tariff classifications in this ruling.