The tariff classification of a charging station from China

N219940 June 22, 2012 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8504.40.9510 Mr. Gregory Watts Damco Customs Services Incorporated 680 Knox Street, Suite 200 Torrence, CA 90502 RE: The tariff classification of a charging station from China Dear Mr. Watts: In your letter dated May 21, 2012, you requested a tariff classification ruling on behalf of your client, Quantum Leap Investments LLC (Quantum Leap). A sample was submitted for classification purposes and is being returned to you as per your request. The merchandise subject to this ruling is referred to as a Version #1 iPad charging/data station. It is comprised of resin material with an aluminum base. Upon importation, it will include a car charger, an A/C USB plug, a USB wire, and a 25 page instruction booklet. The Version #1 iPad charging/data station carries out a rectifying function which converts an alternating current (AC) to a direct current (D/C). This rectifying function is performed by the charging station upon plugging the station into a wall outlet (A/C) from which that energy is converted to allow the D/C battery to be recharged and thus power the iPad. You suggested 8504.40.9550, which provides for a charging a battery directly. However, this device does not only charge a battery, but also provides immediate power to an iPad, while simultaneously charging a battery. In addition, it is a rectifier converting AC to DC. The applicable subheading for the Version #1 iPad charging/data station will be 8504.40.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Static converters: Other: Rectifiers and rectifying apparatus: Power Supplies: With a power output not exceeding 50 W." The rate of duty will be 1.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Linda Hackett at (646) 733-3015. Sincerely, Thomas J. Russo Director National Commodity Specialist Division