CLA-2-85: RR: NC: 1:108 K83794
Ms. Kimberly M. Novak
6940 Engle Road, Suite A
Middleburg Heights, OH 44130
RE: The tariff classification of a wireless microphone system from China.
Dear Ms. Novak:
In your letter dated February 26, 2004, on behalf of your client Audio Technica, you requested a tariff classification ruling.
The merchandise in question is a complete wireless microphone system (sample provided) designed to be used by speakers or entertainers during a performance. The system is designed to allow freedom of movement while performing or delivering an address without being tethered to a line connection.
Based upon a telephone conversation, with your office, on March 1, 2004 this ruling will address the classification of the entire system, as represented by the submitted sample, and the individual importation of the transmitter and receiver.
The wireless microphone system is composed of a handheld wireless microphone, with an internal transmitter, a belt-clip wireless transmitter, a wireless UHF receiver, and AC/DC power pack for the receiver and a lavalier clip on microphone. Upon review of the function of the system it clearly provides a wireless transmission of RF signals represented by speech and or sound without any line connection.
Explanatory Note X to GRI 3 b provides for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:
A. Consist of at least two different articles which are, prima facie, classifiable in different headings.
B. Consist of products put up together to meet a particular need or carry out a specific activity; and
C. Are put up in a manner suitable for sale to users without repackaging (e.g. in boxes or cases or on boards).
All the aforementioned articles are prima facie classifiable in different headings. Together they contribute to the wireless transmission of RF signals representing speech and or sound. Base upon the information provided the sample represents the imported packaging that will be sold at retail. There is no evidence that this system, as imported, will be repackaged after importation. Therefore it is the opinion of this office that the wireless microphone system constitutes a set in accordance with Explanatory Note X.
In accordance, in part, with GRI 3b … goods put up in sets for retail sale, which cannot be classified by reference to GRI 3a, shall be classified as if they consisted of the material or component which gives them their essential character.
EN VIII to GRI 3b states that the factor, which determines essential character, will vary as between different kinds of goods. It may for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the goods.
It is the opinion of this office that the item that imparts the essential character to this particular set is that of the handheld wireless microphone with a self contained transmitter. The entire system is designed around its function and use by an individual. It allows for the non-tethered ease of movement while performing and provides the necessary enhancement of one’s voice to a large audience within a large venue.
The wireless transmitter is designed to transmit RF signals, on a frequency range of 732MHz to 746MHz, directly to the UHF receiver without any line connection. The wireless receiver is designed to receive only such RF signals, without a line connection, for further amplification to a speaker.
The applicable subheading for the wireless microphone system will be 8525.10.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras: Transmission apparatus: Other: Other … Other. The rate of duty will be free.
The applicable subheading for the wireless transmitter, when imported individually, will be 8525.10.9065, Harmonized Tariff Schedule of the United States (HTS), which provides for Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras: Transmission apparatus: Other: Other … Transmitters capable of transmitting on frequencies: Exceeding 400 MHz but not exceeding 1000MHz. The rate of duty will be free.
The applicable subheading for the wireless UHF receiver, when imported individually, will be 8527.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Other apparatus: Other: Other … Other. The duty rate will be 6 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Michael Contino at 646-733-3014.
Robert B. Swierupski