CLA-2-85:OT:RR:E:NC:1:108

Mr. Peter Woo
MOL Logistics USA Inc.
1845 West 205th Street
Torrance, CA 90501

RE: The tariff classification of a radio remote control and a radio remote control kit from China.

Dear Mr. Woo:

In your letter dated April 10, 2006, on behalf of Alpine Electronics of America, Inc., you requested a tariff classification ruling.

The merchandise under consideration is the Alpine's MC10 wireless radio remote control commander kit and the Alpine’s MC1 add-on commander remote control. The MC10 wireless remote control commander kit consists of a RF transceiver and an MC1 wireless radio remote control. The MC1 has volume and sub level controls and a back-light, full dot matrix display that shows metadata (such as album, artist and song information). The MC10 system can wirelessly control the IDA-X100M and CDA-9886M head units as well as any additional sources such as an iPod, a HD Radio and a satellite radio (additional sources and subscription fees required, sold separately). Additional MC1 remote controls can be added to an existing system and installed in various places for flexible sound system control from anywhere in the boat. The MC10 system works as a network, allowing RF communications to hop from commander to commander to get back to the IDA-X100M or CDA-9886M. Each extra MC1 remote control has a unique RF (radio frequency) ID so that it does not interfere with another adjacent MC10 system. The essential character of the remote commander kit is imparted by the MC10 wireless radio remote control.

The applicable subheading for the Alpine's MC10 wireless radio remote control commander kit and the Alpine’s MC1 add-on commander remote control will be 8526.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Radar apparatus, radio navigational aid apparatus and radio remote control apparatus: Other: Radio remote control apparatus. The rate of duty will be 4.9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Lisa Cariello at (646) 733-3014.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division