CLA-2 CO:R:C:M 952861 DWS
Mr. Paul Lannuier
Japan Radio Company, Ltd.
430 Park Avenue
New York, NY 10022
RE: Linear Amplifier; Heading 8518; Explanatory Note 85.18(D)
Dear Mr. Lannuier:
This is in response to your letter of November 5, 1992,
concerning the classification of certain linear amplifiers under
the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of a linear amplifier, model no. JRL-
2000F. The high frequency (HF) amplifier features a heavy-duty
power amp (PA) which provides low distortion and clean output, plus
a high-speed automatic antenna tuner with a memory capacity of 1820
channels. The amplifier also comes with a high efficiency
switching power supply, an automatic antenna selector, and a
wireless remote control unit. It is designed for amateur radio
communications.
ISSUE:
What is the proper classification of the linear amplifier
under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
Amplifiers are described under heading 8518, HTSUS, which
provides for: "[m]icrophones and stands thereof; loudspeakers,
whether or not mounted in their enclosures; headphones, earphones
and combined microphone/speaker sets; audio-frequency electric
amplifiers; electric sound amplifier sets; parts thereof."
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are to
be used to determine the proper interpretation of the HTSUS. 54
Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory
Note 85.18(D) (p. 1365) states that:
High or intermediate frequency amplifiers are classified in
heading 85.43 as electrical appliances having an individual
function.
Therefore, under Explanatory Note 85.18(D), because the linear
amplifier is for high frequency application, it is classifiable
under heading 8543, HTSUS. Specifically, it is classifiable under
subheading 8543.80.90, HTSUS, which provides for: "[e]lectrical
machines and apparatus, having individual functions, not specified
or included elsewhere in this chapter; parts thereof: [o]ther
machines and apparatus: [o]ther."
HOLDING:
The linear amplifier is classifiable under subheading
8543.80.90, HTSUS. The general, column one rate of duty is 3.9
percent ad valorem.
Sincerely,
John Durant, Director