CLA-2-85:RR:NC:MM:109 R00561

Mr. Hector Flores
Import and Export Supervisor
Vtech Innovations Lp
1143 SBC Center Parkway
San Antonio, TX 78247

RE: The tariff classification of a Cordless Telephone/Clock Radio from an unspecified country

Dear Ms. Flores:

In your letter dated July 13, 2004, you requested a tariff classification ruling.

The merchandise subject to this ruling is a 2.4 GHz Cordless Telephone/Clock Radio (Style Number E2120). Your submission included a drawing of the product, which reveals that it is an AT&T product. The drawing depicts a cordless telephone standing in a base cradle. The base contains a clock and a radio. This product also features caller ID and call waiting. The essential character of this item is imparted by the telephone.

The applicable subheading for the 2.4 GHz Cordless Telephone/Clock Radio (Style Number E2120) will be 8517.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets… Telephone sets; videophones: Line telephone sets with cordless handsets.” 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 Linda M. Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division