U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-07-04 · Updates real-time
The tariff classification of extension cords from Austria.
NY 890466 September 23, 1993 CLA-2-85:S:N:N1:112-890466 CATEGORY: Classification TARIFF NO.: 8544.41.0000 Mr. Stephen J. Leahy Leahy & Ward 63 Commercial Wharf Boston, MA 02110 RE: The tariff classification of extension cords from Austria. Dear Mr. Leahy: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : September 3, 1993 ON BEHALF OF : Hotronic USA Inc. DESCRIPTION OF MERCHANDISE : The extension cord, 80 centimeters in length with connectors at both ends supplies a DC voltage between the battery pack and a heating sensor to provide the heat for a footwarmer. HTS PROVISION : Other insulated electric conductors, whether or not fitted with connectors: Other electric conductors, for a voltage not exceeding 80 V: Fitted with connectors... HTS SUBHEADING : 8544.41.000 RATE OF DUTY : 5.3 percent ad valorem 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