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February 25, 1999

CLA-2-85:RR:NC:1:112 D87741


TARIFF NO.: 8544.51.9000

Mr. Rolando E. Portal abc Distributing, Inc.
P.O. Box 611210
North Miami, FL 33261-1210

RE: The tariff classification of a portable industrial cord reel from China

Dear Mr. Portal:

In your letter dated February 3, 1999 you requested a tariff classification ruling.

As indicated in the information provided, the electrical extension cord and reel consists of a 25 foot long electrical cord, with plug, on a plastic wind-up reel. The reel contains six (6) built-in electrical sockets which function as the “female” end of the cord.

The applicable subheading for the portable industrial cord reel will be 8544.51.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric conductors, for a voltage exceeding 80 V but not exceeding 1,000 V: Fitted with connectors: Other: Other. The rate of duty will be 2.6 percent ad valorem.

In your request, you express the opinion that this item should be classified under subheading 8536.90.8085, HTS, which provides for other electrical apparatus for making connections in electrical circuits, protecting electrical circuits, or switching electrical circuits. Explanatory Note 85.36 states that plugs and sockets assembled with a length of wire are classified in heading 8544. Accordingly, classification under subheading 8536.90.8085 is precluded.

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 212-637-7049.


Robert B. Swierupski

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