8544.42.90.10 - Extension cords as defined in statistical note 6 to this chapter

This HTS classification, 8544.42.90.10, specifically covers extension cords that meet the definition outlined in statistical note 6 to Chapter 85. These are insulated electrical conductors, designed for carrying electrical current at a voltage not exceeding 1,000 volts, and are equipped with connectors at one or both ends. The defining characteristic here is their function as temporary power extensions, allowing electrical devices to be operated at a distance from their power source.

Within the broader category of "Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other," this particular classification is distinguished by its specific designation as an "extension cord." While its sibling category, 8544.42.90.90, also falls under "Other" within the fitted connectors and other conductors subgroup, it encompasses a wider range of insulated electrical conductors with connectors that are not specifically defined as extension cords. This distinction hinges on the intended primary use and design of the product for temporary power extension.

As a leaf node, 8544.42.90.10 does not have further subcategories. Therefore, classification under this code relies heavily on a direct determination that the product is an extension cord as per statistical note 6. This note typically considers factors such as the presence of a male plug and a female receptacle, a flexible insulated cord, and the intended use for extending the reach of an existing power outlet. Examples would include common household or industrial extension cords used to connect appliances or equipment to wall sockets.