CLA-2-85:OT:RR:NC:N2:209
Elisabeth Foster
Plantronics Inc.
345 Encinal Street
Santa Cruz, CA 95060
RE: The tariff classification of a desktop mobile phone station from China
Dear Ms. Foster:
In your letter dated September 16, 2019, you requested a tariff classification ruling.
The item concerned is referred to as the Elara 60 Mobile Phone Station (Elara).
The Elara is a desktop phone station that works in conjunction with a user’s cellular telephone. The Elara converts a smartphone into an enhanced business desk phone. The user’s cellular phone connects to the Elara via Bluetooth. The Elara is not capable of making calls without the user’s cellular phone, it does not have an Ethernet, RJ11, or other type of connection to traditional telephone systems. When connected to a cellular phone, the Elara allows for communication within a cellular network.
Based on the photographs provided the Elara is put up for retail sale as a product composed of a desktop base station, a Bluetooth headset, and power adapter.
The base station is a transceiver which wirelessly connects to the user’s cellular phone. It incorporates a user interface with a key-pad, charging platform, LED color display, and headset cradle. The user places their cellular phone on the charging platform for wireless or wired charging. The Bluetooth headset wirelessly connects to the base station and facilitates the transmission and reception of voice/audio. The power adapter connects to a standard wall outlet and plugs into the base station to supply power.
At time of importation into the United States this set would be considered a functional unit (Section XVI, Note 4). All of the components contribute together to perform a data transmission/reception function covered by heading 8517, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the Elara 60 Mobile Phone Station will be 8517.62.0090, HTSUS, which provides for “Telephone sets, including telephones for cellular networks…: Other apparatus for transmission or reception of voice, images or other data…: Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8517.62.0090, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8517.62.0090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division