Tariff classification of Uninterrupted Power Supply Systems affirmed under tariff heading 8504, with pending assessments to be finalized. UPSS qualifies for classification under sub-heading 8504 of the Customs Tariff Act, 1975 and 8504.00 of the Central Excise Tariff Act, 1985; pending assessments for imported UPSS are to be finalized accordingly and the prior provisional-assessment instruction is modified.
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Tariff classification of Uninterrupted Power Supply Systems affirmed under tariff heading 8504, with pending assessments to be finalized.
UPSS qualifies for classification under sub-heading 8504 of the Customs Tariff Act, 1975 and 8504.00 of the Central Excise Tariff Act, 1985; pending assessments for imported UPSS are to be finalized accordingly and the prior provisional-assessment instruction is modified.
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