Noise and vibration are likely to disturb the sensory system of human body leading to psychological stress and thereby property damage. In this research, a cut out switch(COS) with a built-in acoustic absorber along with a COS fuse broken was developed to reduce percussion noise. This new system is based on a design approach that combines existing absorber systems: expansion type, resonator type, and acoustic absorber type silencer The noise performance of the new system was simulated using the $SYSNOISE^{TM}$ software under optimized parameters: the diameter of perforated plate 2 mm, the plate thickness 3 mm, the width of expansion room 25 mm, the impinging vortex room 14 mm, and the noise absorbtion room 10 mm. The results showed that it reduced noise by approximately 41.1 dB compared to the current systems available in the market. Furthermore, it showed reduced noise by approximately 12 dB more than a product with an acoustic absorber of the Fault Tamer(USA).