I have purchased some under cabinet lighting for my kitchen. it plugs into the wall and has a small switch inline. the lights are low voltage 12V
AC (transformer or voltage regulator also inline before lights). I was wondering if I could wire these into the receptacle instead of using the plug and use an actual light switch beside the receptacle. I have yet to determined how many loads are on the circuit I want to tie into. In my mind its possible but I'm curious about any safety hazards or anything else I haven't thought about. opinions please.
Thanks

If you hard wire the lights into the receptacle circuits that serve the kitchen countertops, you will be violating the NEC.

If you only plug them in to those receptacles, you are compliant.

Thanks for your reply HH. Can you tell me why that is a code violation. what about that is unsafe or a hazard?.
In a way, Isn't it close to the same thing other than you can unplug the lights if there not wired in.
Thanks
Andrew