H342571

H342571 July 21, 2025 OT:RR:CTF:EMAIN H342571 PF CATEGORY: Classification TARIFF NO(s).: 8504.40.95; 9903.88.03 Center Director Center of Excellence and Expertise, Electronics U.S. Customs and Border Protection 301 E. Ocean Blvd. Long Beach, CA 90802 Attn: Herman Porras, Import Specialist RE: Application for Further Review of Protest No: 460124137836; Tariff Classification of Static Converters from China Dear Center Director: This is our decision regarding an Application for Further Review (AFR) of Protest No. 460124137836 filed by counsel on behalf of JEM Accessories Inc. DBA Jemtronix (Protestant). The Protest and AFR concern the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of static converters. In addition, the protest concern’s U.S. Customs and Border Protection’s (CBP) determination on the applicability of the exclusion annotated under Chapter 99 U.S. Note 20(mm)(32) under the HTSUS to the subject merchandise. Our decision is set forth below and considers meetings held on February 3, 2025 and April 2, 2025 and supplemental information and samples provided on May 22, 2025. The subject merchandise was entered between April 13, 2023 and January 30, 2024 and was liquidated under subheading 8504.40.95, HTSUS, which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Static converters: Other.” As products of China, the subject merchandise was also subject to additional ad valorem duties pursuant to U.S. Note 20 to Subchapter III, Chapter 99, subheading 9903.88.03, HTSUS. Protestant maintains that the subject merchandise is properly classified in subheading 8504.40.85, HTSUS, which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Static converters: For telecommunication apparatus.” In addition, Protestant claims that the subject merchandise should be liquidated under subheading 9903.88.67, HTSUS, citing the exclusion annotated under Chapter 99 U.S. Note 20(mm)(32) for “Static converters of a kind used to charge telecommunication apparatus in cars or homes, valued not over $2 each (described in statistical reporting number 8504.40.8500).” FACTS: According to the Protestant, the subject merchandise consists of various car and wall chargers. The chargers are primarily plastic AC-DC static converters designed to be plugged into a standard cigarette lighter outlet in an automobile (car charger) or a standard wall outlet (wall charger). Protestant’s chargers typically feature one USB-A port or a USB-A and a USB-C port. The chargers provide a low amperage charge between 2.1-4.8 Amp. The Protestant submitted representative samples for the products at issue. Regarding the car chargers, one sample has the brand “Armor All” and is described as a universal 2 car charger, 3.1 Amp, powering smartphones, tablets, and other compatible devices.1 -port USB The “Armor All” car charger has a USB port, USB interface and connects to a car’s direct current port for charging. A second car charger sample provided by the Protestant is from the brand “Trend Zone” and contains dual USB-A ports capable of charging up to two devices up to 2.4A charging speed on each port (4.8 Amps) and able to charge smartphones, tablets, and other devices in your car. With respect to the wall chargers, one sample is the brand “Tekniq” described as a 3.0A, USB quick wall charger, capable of charging smartphones, tablets and other devices at home.2 The Protestant also submitted a wall charger with the brand “Billboard” described as a dual Mini USB AC charger, with 2.1 Amp, and compatible with any USB enabled device. A third sample wall charger provided by Protestant is by the brand “Xtreme Power” with 2.4A total power, 2 output connectors (one type C and one USB port), “[f]or USB Type C and Type A devices.”3 ISSUES: 1. Whether the static converters are classified as “static converters for telecommunication apparatus” under subheading 8504.40.85, or as “static converters, other” under subheading 8504.40.95, HTSUS. 2. Whether the static converters satisfy an exclusion provision pertaining to products described by statistical reporting number 8504.40.85, HTSUSA and are eligible to claim the secondary tariff number of subheading 9903.88.67, HTSUS. 1 See Armor All Universal 2-Port USB Car Charger, 3.1 Amp, Power Devices, Connect To DC Port - Walmart.com (last visited June 24, 2025). 2 See Tekniq 2357117 3 Amp Quick Charge Wall Charger, Assorted Color - Case of 12 - Walmart.com (last visited June 24, 2025). 3 See Xtreme Home Charger - Power adapter - 2.4 A - 2 output connectors (USB, 24 pin USB-C) - black - Walmart.com (last visited June 24, 2025). 2 LAW AND ANALYSIS: We first note that this matter is protestable under 19 U.S.C. §1514(a)(2) as a decision on classification. The protest was timely filed within 180 days of liquidation of the first entry. See Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429, § 2103(2)(B)(ii)– (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further review of the Protest No: 460124137836 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(b) because the protest involves questions of law and fact that have not been ruled upon by the Commissioner of CBP or his designee or by the Customs courts. Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 provides that for legal purposes, classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, with the understanding that only subheadings at the same level are comparable. The 2023 HTSUS subheadings at issue are as follows: 8504 Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof 8504.40 Static converters 8504.40.85 For telecommunication apparatus 8504.40.95 Other U.S. Note 20(mm)(32) to Chapter 99, HTSUS, provides as follows, in pertinent part: The U.S. Trade Representative determined to establish a process by which particular products classified in heading 9903.88.03 and provided for in U.S. notes 20(e) and (f) to this subchapter could be excluded from the additional duties imposed by heading 9903.88.03, and by which particular products classified in heading 9903.88.04 and provided for in U.S. note 20(g) to this subchapter could be excluded from the additional duties imposed by heading 9903.88.04. See 83 Fed. Reg. 47974 (September 21, 2018) and 84 Fed. Reg. 29576 (June 24, 2019). Pursuant to the product exclusion process, the U.S. Trade Representative has determined that the additional duties provided for in heading 9903.88.03 or in heading 9903.88.04 shall not apply to the following particular products, which are provided for in the enumerated statistical reporting numbers: [. . .] (32) Static converters of a kind used to charge telecommunication apparatus in cars or homes, valued not over $2 each (described in statistical reporting number 8504.40.8500)[.]” 3 There is no dispute that the subject merchandise is described by GRI 1 by the terms of heading 8504, HTSUS. At issue is whether the subject static converters are classified in subheading 8504.40.85, HTSUS, “for telecommunication apparatus” or in subheading 8504.40.95, as “other.” The term “telecommunications” is not defined in the HTSUS. As such, it must be construed in accordance with its common meaning, which may be ascertained by reference to “dictionaries,

We first note that this matter is protestable under 19 U.S.C. §1514(a)(2) as a decision on classification. The protest was timely filed within 180 days of liquidation of the first entry. See Miscellaneous Trade and Technical Corrections Act of 2004, Pub. L. 108-429, § 2103(2)(B)(ii)– (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)). Further review of the Protest No: 460124137836 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(b) because the protest involves questions of law and fact that have not been ruled upon by the Commissioner of CBP or his designee or by the Customs courts. Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 provides that for legal purposes, classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, with the understanding that only subheadings at the same level are comparable. The 2023 HTSUS subheadings at issue are as follows: 8504 Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof 8504.40 Static converters 8504.40.85 For telecommunication apparatus 8504.40.95 Other U.S. Note 20(mm)(32) to Chapter 99, HTSUS, provides as follows, in pertinent part: The U.S. Trade Representative determined to establish a process by which particular products classified in heading 9903.88.03 and provided for in U.S. notes 20(e) and (f) to this subchapter could be excluded from the additional duties imposed by heading 9903.88