CLA-2-85:S:N:N1:109 800603

Mr. Christian Wassan
Border Brokerage Company
P.O. Box 3549
Blaine, Washington 98231

RE: The tariff classification of an Envoy (Office Comm) from Canada

Dear Mr. Wassan:

In your letter dated July 14, 1994, you requested a tariff classification ruling, on behalf of Spectrum Signal Processing, Burnaby, B.C., Canada. The subject merchandise, identified in your letter as the Envoy (Office Comm), is described as an easily installed board that adds telephony and sound/voice capabilities to any 386 INTEL or higher based computer. The single card has the following functions:

14.4 kbps (V.32) modem functions, Group 3 Fax operations, allowing the user to fax and receive faxes from the computer, 14-bit MPC compliant sound for Multimedia, MIDI, or games requiring a sound card, and Telephone answering device functions

Basically, the board appears to be a modem used with data processing machines.

The applicable subheading for the Envoy (Office Comm) will be 8517.40.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[modems, of a kind used with data process machines of heading 8471]." The rate of duty will be 4.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport