CLA-2 CO:R:C:M 089160 MBR

Mr. Peter Jay Baskin
Sharretts, Paley, Carter & Blauvelt
67 Broad Street
New York, N.Y. 10004

RE: "Wireless Headset"; Infrared Transmitter, Receiver and Headphones; Functional Unit; Section XVI, Legal Note 4; Electromagnetic Wave

Dear Mr. Baskin:

This is in reply to your letter of April 12, 1991, on behalf of A & A International, requesting classification of the "Wireless Headset and Infrared Transmitter," under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The "Wireless Headset and Infrared Transmitter," "Realistic" headphone system, Cat. No. 32-2050, is depicted and described on page 27 of the 1991 Radio Shack Catalog. It consists of two articles which are packaged, imported, and marketed as "Wireless Headset and Infrared Transmitter."

One article is the infrared transmitter, which receives low-current electrical signals (which contain audio information) from a wire which is plugged into the headphone output jack of an audio or video component (such as a receiver, a television, a compact disk player, or a cassette deck). The electrical audio signals are then converted into infrared electromagnetic wave signals and transmitted. The effective transmission range is 20 feet. The power source is an AC adapter.

The "Wireless Headset" incorporates an infrared receiver which then converts the infrared signal into a low-intensity electrical signal which is connected to the headset speakers, where a monaural sound is reproduced for the listener. The headset utilizes a 9 volt battery for a power source (not included). -2-

ISSUE:

What is the classification of the "Wireless Headset and Infrared Transmitter," under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part:

...classification shall be determined according to the terms of the headings and any relative section or chapter notes...

The instant merchandise is prima facie classifiable under the following subheadings:

8518 Headphones, earphones and combined microphone/speaker sets:

8518.30.20 Headphones, earphones and combined microphone/speaker sets: Other

* * * * * * * * * * * * *

8525 Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; Television cameras:

8525.10.80 Transmission apparatus: Other: Other

* * * * * * * * * * * * *

8527 Reception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock:

8527.90.80 Other apparatus: Other

Radiotelephony, radiotelegraphy, radiobroadcasting and television, are all specific forms of electromagnetic radiation. "The McGraw-Hill Encyclopedia of Science & Technology, 6th Edition (1987), page 154, defines "Electromagnetic radiation" as follows:

Energy transmitted through space or through a material medium in the form of electromagnetic waves. The term can also refer to the emission and propagation of such -3-

energy. Whenever an electric charge oscillates or is accelerated, a disturbance characterized by the existence of electric and magnetic fields propagates outward from it. This disturbance is called an electromagnetic wave. The frequency range of such waves is tremendous, as is shown by the electromagnetic spectrum in the table. (Emphasis added).

McGraw-Hill also tells us that the electromagnetic waves emitted from a source are oscillatory in character and are described in terms of their frequency of oscillation. Local telephone lines (not using carrier systems) carry electromagnetic waves with frequencies of about 200-4000 Hz. Medium-wave radio uses frequencies of the order of 10(6th power) Hz, whereas television utilizes frequencies of the order of 10(8th power) Hz. However, the frequency of oscillation of infrared is much higher than that of radiotelephony, radiotelegraphy, radiobroadcasting or television. Specifically, infrared uses frequencies of the order of 10(13th power) Hz. Therefore, infrared cannot be said to be encompassed by the terms radiotelephony, radiotelegraphy, radiobroadcasting or television, as delineated in headings 8525, HTSUSA, and 8527, HTSUSA. See also HQ 088599, dated May 2, 1991, in which "infrared" electromagnetic waves were distinguished from "radio" electromagnetic waves.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs), page 1365, state:

Headphones and earphones are electroacoustic receivers used to produce low-intensity sound signals. Like loudspeakers, described above, they transform an electrical effect into an acoustic effect; the means used are the same in both cases, the only difference being in the powers involved.

Section XVI, Legal Note 4, provides for "Functional Units":

Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function.

The instant "Wireless Headset and Infrared Transmitter" are packaged, imported, marketed, and intended to contribute together to perform the above clearly defined function of "headphones."

-4-

HOLDING:

The "Wireless Headset and Infrared Transmitter," "Realistic" Cat. No. 32-2050, is packaged, imported, marketed, and intended to contribute together to perform the clearly defined function of "headphones." Therefore, this functional unit is classifiable under subheading 8518.30.20, HTSUSA, which provides for: "Headphones, earphones and combined microphone/speaker sets: Headphones, earphones and combined microphone/speaker sets: Other." The rate of duty is 4.9% ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division