The tariff classification of a power distribution unit from India

NY J89027 November 13, 2003 CLA-2-85:RR:NC:1:112 J89027 CATEGORY: Classification TARIFF NO.: 8537.10.90 Ms. Donna Dion P.O. Box 278 132 Fairgrounds Road West Kingston, RI 02892 RE: The tariff classification of a power distribution unit from India Dear Ms. Dion: In your letter dated October 3, 2003 you requested a tariff classification ruling. As indicated by the submitted sample, the power distribution unit, identified as item number AP7901, is a stand-alone device that allows programmable control of various power outlets. It consists of a metal housing with eight electrical outlets and two “telephone jack” type outlets. In operation, the user can program various functions that control the operation of the devices that are plugged into the unit. The applicable subheading for the power distribution unit, item number AP7901, will be 8537.10.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other boards, panels, …, and other bases, …, for electric control or the distribution of electricity, …: For a voltage not exceeding 1,000 V. The rate of duty will be 2.7 percent ad valorem. Articles classifiable under subheading 8537.10.90, HTS, which are products of India, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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 David Curran at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division