CLA-2-85:OT:RR:NC:N1:109
Ms. Dina R. Swanson
Import Export Compliance Manager
Broan-NuTone, LLC
926 W. State Street
Hartford, WI 53027-1098
RE: The tariff classification of an IMA-3303 Intercom Master Station and an IMA-4406 Intercom Master Station from China
Dear Ms. Swanson:
In your letter dated July 31, 2008, you requested a tariff classification ruling.
The merchandise subject to this ruling is an IMA-3303 Intercom Master Station and an IMA-4406 Intercom Master Station. The IMA-3303 consists of an intercom and an AM/FM radio. The IMA-4406 consists of an intercom, an AM/FM radio, and a CD player. Each of these Intercom Master Stations are composite machines consisting of two or more machines fitted together to form a whole.
In determining the classification of the IMA-3303 Intercom Master Station and an IMA-4406 Intercom Master Station, we are guided by Note 3 to Section XVI of the Harmonized Tariff Schedule of the United States (HTSUS), which indicates that a composite machine should be classified as if consisting only of that component which performs the principal function. The sales brochure you submitted appears to emphasize these two Intercom Master Stations as being principally used as an intercom with the secondary function of the IMA-3303 being that of an AM/FM radio and the IMA-4406 having secondary functions of an AM/FM radio and a CD player. Therefore, it is the opinion of this office that the principal function of each of these Intercom Master Stations is that of an intercom, a device classified within heading 8517, as apparatus for the transmission or reception of voice, images or other data.
In your letter, you suggested that the correct classification of the IMA-3303 Intercom Master Station and an IMA-4406 Intercom Master Station should be 8517.61.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Base stations.” However, the base stations of subheading 8517.61.00 are the type of base stations used for cellular networks, which receive and transmit radio waves to and from cellular telephones or to other wired or wireless networks. Those base station cover a geographical area (a cell), wherein if the user moves from one cell to another while telephoning, the call is automatically transferred from one cell to another without interruption. While the IMA-3303 Intercom Master Station and an IMA-4406 Intercom Master Station are reception and transmission apparatus of heading 8517, they are not base stations of subheading 8517.61.00 because the IMA-3303 and IMA-4406 are not telephonic apparatus. As such, classification of the IMA-3303 Intercom Master Station and an IMA-4406 Intercom Master Station under subheading 8517.61.0000 is inapplicable. The IMA-3303 Intercom Master Station and an IMA-4406 Intercom Master Station are more appropriately classified under subheading 8517.62.00, as machines for the reception conversion and transmission or regeneration of voice, images or other data.
The applicable subheading for the IMA-3303 Intercom Master Station and an IMA-4406 Intercom Master Station will be 8517.62.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines for the reception conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other”. The duty rate will be free.
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/.
Your inquiry does not provide enough information for us to give a classification ruling on the ISA-335 Indoor Remote Station, ICA-331WH Indoor Remote Control, and the ISA-319 Outdoor remote station. In order to determine the proper classification this office requires information as to what each of these items are composed of and their complete functionality. A response to the following questions will provide this office with that information.
1 – What components do each of these items (ISA-335 Indoor Remote Station, ICA-331WH Indoor Remote Control, and the ISA-319 Outdoor remote station) consist of?
2 – Describe all the functions that each of these items (ISA-335 Indoor Remote Station, ICA-331WH Indoor Remote Control, and the ISA-319 Outdoor remote station) can perform.
3 – How is each of these items (ISA-335 Indoor Remote Station, ICA-331WH Indoor Remote Control, and the ISA-319 Outdoor remote station) similar to or different from the IMA-3303 Intercom Master Station and an IMA-4406 Intercom Master Station?
4 – Can these items (ISA-335 Indoor Remote Station, ICA-331WH Indoor Remote Control, and the ISA-319 Outdoor remote station) function independently from the IMA-3303 Intercom Master Station and an IMA-4406 Intercom Master Station or do they have to be connected/tied into the IMA-3303 Intercom Master Station and an IMA-4406 Intercom Master Station?
5 – Do these items (ISA-335 Indoor Remote Station, ICA-331WH Indoor Remote Control, and the ISA-319 Outdoor remote station) enhance the functioning of the IMA-3303 Intercom Master Station and an IMA-4406 Intercom Master Station? If so, please explain the type of enhancement.
6 – Do these items (ISA-335 Indoor Remote Station, ICA-331WH Indoor Remote Control, and the ISA-319 Outdoor remote station) receive, transmit or receive and transmit or regenerate voice, images, or data? If so, please explain.
7 – Are any of these items (ISA-335 Indoor Remote Station, ICA-331WH Indoor Remote Control, and the ISA-319 Outdoor remote station) simply speakers? If so, which ones.
If you decide to resubmit your request with the information requested above, please refer to our file number N034756 and include all of the material that we have returned to you. Your resubmission should be mailed to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically.
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 Linda Hackett at (646) 733-3015.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division