The tariff classification of automobile extension cables from China

N289330 August 31, 2017 CLA-2-85:OT:RR:NC:N2:109 CATEGORY: Classification TARIFF NO.: 8544.30.0000 Alexandra Brown Central Purchasing LLC DBA Harbor Freight Tools 26541 Agoura Rd Calabasas, CA 91302 RE: The tariff classification of automobile extension cables from China Dear Ms. Brown: In your letter dated August 16, 2017, you requested a tariff classification ruling. The first item concerned is a 12 volt, 9 ft. automobile extension cable. This cable is made of copper wire wrapped in PVC plastic. It has a 12 volt male plug at one end and a 12 volt female receptacle at the other end. It has a charging indicator light on the body of the male plug. This extension cable is for use within an automobile. It is plugged into an automobile’s existing 12 volt power outlet. It is used to extend the range of the automobile’s existing power port. The input voltage of the adapter is 12V DC, 2.5 AMP Max. The output is 12 volts DC with a watt capacity of 30 watts. The second item concerned is a 12 volt car charger extension cord with splitter. This electrical cord is made of copper wire wrapped in PVC plastic. It has a 12 volt male plug at one end and 2 12 volt female receptacles at the other end. It has a charging indicator light on the body of the male plug. This extension cable/splitter is for use within an automobile. It is plugged into the automobiles existing 12 volt power outlet. It is used to provide additional power receptacles to the automobile. The input voltage of the adapter is 12V DC, 8 AMP Max. The output is 12 volts DC with a watt capacity of 96 watts. You have proposed classification of these items within heading 8504, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electrical transformers, static converts and inductors. The items concerned do not alter or change current. These cables only facilitate the transfer of electrical current. Based on the information supplied the items concerned are specifically provided for as insulated conductors with connectors. As such, heading 8504 (HTSUS) would not be applicable. The applicable subheading for both the 12 volt, 9 ft. car charger extension cord and the 12 volt car charger extension cord with splitter will be 8544.30.0000, HTSUS, which provides for “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors…: Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships.” The rate of duty will be 5%. 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 https://hts.usitc.gov/current. 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 Steven Pollichino at Steven.Pollichino @cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division