The tariff classification of plug adapter from China.

NY R04648 August 28, 2006 CLA-2-85:RR:E:NC:1:110 R04648 CATEGORY: Classification TARIFF NO.: 8536.69.8000 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of plug adapter from China. Dear Mr. Crago: In your letter dated August 17, 2006 you requested a tariff classification ruling. The merchandise under consideration, item number W014GA05488, is a three-to-two prong plug adapter. It consists of an insulated rubber housing which accepts a three-prong polarized plug, providing a means of connecting a three-prong polarized plug into a two-prong receptacle. The housing provides a metal tab in order to create a ground between the adapter and receptacle. This device is rated for 125 volts and 15 amps. The applicable subheading for the plug adapter, item number W014GA05488, will be 8536.69.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits…for a voltage not exceeding 1,000 V: Lamp-holders, plugs and sockets: Other: Other.” The general rate of duty will be 2.7 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division