CLA-2-85:OT:RR:NC:N1:112
Mr. Eric Segal
Manager, Customs Compliance
Panasonic Corporation of North America
1 Panasonic Way
Secaucus, NJ 07094
RE: The tariff classification of active noise controllers from Mexico
Dear Mr. Segal:
In your letter dated June 7, 2012, you requested a tariff classification ruling.
The items concerned are active noise controllers (ANC), model #s EAA069CA and EAA075DA. Both models are used within an automobile to neutralize unwanted noise. The ANCs consist of a printed circuit board assembly incorporating the electronic components necessary to produce, filter and issue an anti-phase audio signal. Model # EAA069CA is an ANC only; model # EAA075DA is an ANC plus an integral amplifier that serves to increase the amplitude of the anti-phase signal (it is stated that the amplifier serves no other function). Both devices contain a noise frequency calculator, a sine and cosine generator, a microphone controller and two filtering devices.
Both items are used in conjunction with the audio system of an automobile. Their function is to neutralize engine and road noise, making for a quieter ride within the interior of the automobile. The ANC receives an input signal that indicates the engine speed in revolutions per minute (RPM). It also receives an audio input signal from a microphone mounted within the passenger area of the car. The engine RPM signal determines the frequency generated by both the sine and cosine generators within the ANC. A controller processes the microphone inputs and modifies the properties of the audio filters within the ANC to effect a change in the amplitude and phase of the generated signals. The product of these operations is an anti-phase signal that matches, but is exactly opposite, to the engine and ambient noise within the automobile. The anti-phase signal is amplified and emitted through the stereo speakers of the car. The result is that the engine and ambient noise within the automobile is countered/cancelled by the exact opposite signal emitted by the ANC, making for a much quieter car.
The applicable subheading for the active noise controllers (ANC), model #s EAA069CA and EAA075DA will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other". The rate of duty will be 2.6%.
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 Steven Pollichino at (646) 733-3008.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division