CLA-2-85:RR:NC:MM:108 C89834
Mr. Robert J. Reseter
Customs Manager
Porsche Cars North America, Inc.
980 Hammond Drive
Suite 1000
Atlanta, Georgia 30328
RE: The tariff classification of a Porsche Communication
Management System from France or Germany.
Dear Mr. Resetar:
In your letter dated June 29, 1998 you requested a tariff
classification ruling.
The item is described as a Communication Management System.
It is installed in automobiles and incorporates the following
features:
1. Navigation - A Global Positioning System which operates
from satellite signals.
2. On-board computer - computes time, journey length,
distance traveled, remaining distance, average speed, planned
time of arrival, average fuel consumption and elapsed journey
time from information fed from the navigation unit.
3. Audio system - AM/FM radio, cassette and CD player.
4. Climate control display - fan speed, passenger
compartment temperature, air distribution and status (defrost,
A/C, etc.) Indicator only. It does not contain any control
functions.
The applicable subheading for the Communication Management
System will be 8526.91.0020, Harmonized Tariff Schedule of the
United States (HTS), which provides for Radar apparatus, radio
navigational aid apparatus and radio remote control apparatus:
Other: Radio navigational aid apparatus...other.. The rate of
duty will be 1 percent ad valorem.
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 Michael
Contino at 212-466-5650.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division