Duty rates verified against the HTSUS · HTS finder · the duty stack · landed-cost calculator
Power cords & IEC cordsets classify under HTS 8544.42.90 — as of , the effective U.S. duty is 52.6% from China, 27.6% from Vietnam, and 25.0% from USMCA-qualifying Mexico.
AC power cords and cordsets — IEC C13/C14 computer cords, NEMA-plug appliance cords, and extension cords — are connector-fitted conductors, so they classify under HTS 8544.42.90 at a 2.6% base rate. A common mistake is filing them with the power-supply heading: a cord carries current but converts nothing, so 8504.40 does not apply.
First-party data: We bench-tested 7 Amazon C13 power cords — gauge, copper, heat, and every UL/ETL file number.
| Origin | MFN base | §301 China | §232 copper | §301 forced-labor | Effective |
|---|---|---|---|---|---|
| China | 2.6% | 25% | 25% | — | 52.6% |
| Vietnam | 2.6% | — | 25% | — | 27.6% |
| Mexico USMCA | — | — | 25% | — | 25.0% |
The layers add on the same entered value — MFN base, plus the 25% Section 301 (Chinese origin only), plus the 25% Section 232 copper duty under HTSUS 9903.82.09, which applies from every origin — USMCA-originating Mexico included, because HTSUS note 16(b) collects it on top of any free-trade rate. Extension cords have their own statistical breakout (8544.42.90.10) inside the same duty line, so the rate is identical. A cordset without its connectors — bare cordage on a reel — moves to the unterminated lines of 8544.49 instead, and that move now matters more than the base rate: 8544.49.30 is not on the Section 232 copper list, so bulk cordage pays no copper duty at all.
Why there is no forced-labor line above: this code is an “article of copper” in HTSUS U.S. note 16(c)(viii), and note 52(f)(1) excludes goods provided for in 9903.82.09 from the 12.5% forced-labor duty — the copper duty replaces it rather than stacking with it. The switch is a physical fact about your part: Section 232 reaches the article only where the applicable metal is at least 15% of its weight (copper and aluminium counted together for this line). A copper-light assembly falls instead to 9903.82.03 — no copper duty, but the forced-labor duty comes back, for an effective 40.1% from China and 15.1% from Vietnam. Weigh the conductor before you plan against either number.
Estimate a per-unit landed figure with the landed-cost calculator, run a whole BOM through the BOM tariff analyzer, or check another product in the HTS code & duty finder.
Frequently asked
What is the HTS code for a power cord?
AC power cords and IEC cordsets (C13/C14 computer cords, appliance cords, extension cords) classify under HTS 8544.42.90 at a 2.6% base rate — effective 52.6% from China and 27.6% from Vietnam, because the line is an article of copper carrying a 25% Section 232 duty on top of the Section 301 layers. A cordset is mostly copper by weight, so the threshold is met comfortably. They are conductors, not converters, so the 8504.40 power-supply heading does not apply.
Do extension cords use a different HTS code?
Extension cords report under the statistical suffix 8544.42.90.10, but it is the same duty line as other connectorized cords — the rate does not change.
Sources
- USITC HTSUSHTSUS 8544.42.90 (2.6%) · Rev. 19
- USITC HTSUS Ch. 999903.82.09 (+25%) · U.S. note 16(c)(viii)
- USTR Section 301 / CBP9903.88.03 · 84 FR 20459
- USTR §301 forced-labor · Federal Register91 FR 47318 (2026-07-28) · HTSUS 9903.05.31 (China) / 9903.05.84 (Vietnam) · eff. 2026-07-24
A classification guide, not customs or legal advice. The code shown is where this product type commonly enters; the correct code for your part depends on its construction and end use. Confirm with a licensed customs broker before you file, and verify current rates against the duty stack.
Know the code, then hold the origin.
The code sets the rate; the origin decides whether you pay the China layer. Kestner builds power and connectivity hardware in its own plants in both China and Vietnam and documents the country of origin per unit — so the code you plan against and the origin you elect are the ones that clear customs.