RE: The tariff classification of the KOPPLA Socket from Vietnam

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364987 September 17, 2026 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8537.10.9170 Douglas Lipski IKEA Purchasing Services, USA, Inc. 2200 Renaissance Blvd, Suite 400 King of Prussia, PA 19406 RE: The tariff classification of the KOPPLA Socket from Vietnam Dear Mr. Lipski: In your letter dated September 10, 2026, you requested a tariff classification ruling. The item under consideration is the KOPPLA Socket, article number 20640479, identified as a power strip. This device is comprised of a plastic housing, three-meter insulated power cable with a NEMA 5-15P plug, five standard three-prong AC outlets, two USB-C charging ports, and an on/off rocker switch. Internal components include a printed circuit board assembly (PCBA), transformers, rectifiers, integrated circuits, and associated electronic components. The maximum rated voltage is stated to be 125 volts. In use, the power strip connects to a standard 125-volt AC wall outlet to simultaneously provide connectivity for multiple electrical devices, direct charging for compatible electronics, and protection against electrical overload, short circuits, and overheating. In your request, you suggest the KOPPLA Socket is classifiable under subheading 8544.42.9090, Harmonized Tariff Schedule of the United States (HTSUS). We disagree as the KOPPLA Socket is not merely an insulated electrical cable. The numerous electrical sockets, on/off rocker switch, and USB-C charging system are all substantial functional elements of the KOPPLA Socket. In our view, this item is more accurately described by the terms of heading 8537 as a base equipped with two or more apparatus of heading 8536 for the distribution electricity. The applicable subheading for the KOPPLA Socket will be 8537.10.9170, HTSUS, which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other.” The general rate of duty will be 2.7 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Gary Chaffee at gary.chaffee@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division