CLA-2-85:OT:RR:E:NC:1:108
Ms. Lyn Russo
Mitsubishi International Corporation
655 Third Avenue
New York, NY 10017
RE: The tariff classification of an optical DVI transmission system from Japan.
Dear Ms. Russo:
In your letter dated December 5, 2008, you requested a tariff classification ruling.
The merchandise under consideration is an optical DVI (digital visual interface) transmission system. It is stated that this system converts electrical signals to optical signals for the purpose of digital video transmission from source equipment, such as a DVD player or a computer with a DVI terminal, to a digital monitor. This optical DVI transmission system, which as imported does not incorporate a monitor or a television, consists of an optical DVI transmitter, an optical DVI receiver board, an optical fiber cable, and a UTP (Cat5) cable, all of which are considered to be a set for tariff classification purposes. The essential character of this set is imparted by the DVI transmitter.
This optical DVI transmitter is a multifunctional machine for which the principal function could not be determined. Where it is not possible to determine the principal function, and where, as provided in Note 3 to Section XVI, the context does not otherwise require, it is necessary to apply General Interpretative Rule 3(c). In such cases, classification shall be in the provision which occurs last in numerical order among those which equally merit consideration. The headings which equally merit consideration are heading 8525, HTSUS, and heading 8517, HTSUS. Of these headings, heading 8525, HTSUS, occurs last in numerical order. Therefore, this optical DVI transmitter is classified under subheading 8525.50.30, HTSUS.
The applicable subheading for this optical DVI transmission system, when imported with an optical fiber cable and a UTP cable, and when imported without these cables, will be 8525.50.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Transmission apparatus: Television: Other. The rate of duty will be 1.8 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