CLA-2-85: RR: NC: 1:108 L84066
Mr. Patrick Moffett
Audiovox
150 Marcus Blvd.
Hauppauge, NY 11788
RE: The tariff classification of an integrated XM tuner/antenna from China.
Dear Mr. Moffett:
In your letter dated April 15, 2005 you requested a tariff classification ruling.
The item in question is an integrated XM satellite radio tuner/antenna denoted as model number CNP-1000. The device is designed exclusively for use with an XM satellite “ready” radiobroadcast receiver. It is connected to an XM satellite radio “ready” receiver by an RCA cable. It enables the user to access all XM satellite radiobroadcast signals. Its tuner capability provides the complete range of XM satellite radiobroadcast channels not otherwise available through the radio receiver’s internal tuner.
Section XVI, HTS, provides “Unless the context otherwise requires, composite machines of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary functions or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function”.
It is the opinion of this office that the integrated tuner/antenna is a composite machine for it performs two complementary functions. It acts as both an antenna providing conversion of the incoming satellite radio signal and as a tuner providing signal selection and demodulation.
It is the opinion of this office that the tuner provides the principal function. Without the tuning function the user would not be able to listen to a specified XM broadcast channel.
The applicable subheading for the antenna/tuner will be 8529.90.8600, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Other parts of articles of headings 8525 and 8527, except parts of cellular telephones: Other. The rate of duty will be free.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division