Ms. Kathleen M. McGuire
Toyota Tsusho America, Inc.
1300 Post Oak Blvd., Ste. 1850
Houston, TX 77056
RE: The tariff classification of a DVD driver for navigational systems from Japan.
Dear Ms. McGuire:
In your letter dated November 6, 2007, you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is a DVD driver, part number DW462189-0134, that is specially designed to be incorporated into DWAM (Denso Wireless System America) navigation units, which are used as GPS assemblies within the dashboards of GM and Toyota’s vehicles. This DVD driver, which is designed to contain a map DVD (not removable by the consumer), receives the GPS coordinates from the antennas of the navigation unit; these GPS coordinates are translated by the software on a separate printed circuit board of the navigation unit for the purpose of pulling data from the map DVD. Further, the DVD driver, which receives these GPS coordinates, locates and reads the required map data from the DVD to reproduce video (the map display), in conjunction with audio (voice commands) data, onto the LCD screen of the navigation unit in noting this driver has no recording capability. This DVD driver incorporates the necessary components, e.g., motors and printed circuit boards, to operate in the above capacity within these navigational systems.
It is claimed that the DVD driver should be properly classified under subheading 8521.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Video recording or reproducing apparatus, whether or not incorporating a video tuner: Other. However, since the subject merchandise functions as a part of these DWAM navigation units, consideration of classification under subheading 8521.90.0000, HTS, is precluded.
In the alternative, it is claimed that the DVD driver should be classified under subheading 8529.10.4080, HTSUS, which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Antennas and antenna reflectors of all kinds; parts suitable for use therewith: Radar, radio navigational aid and radio remote control: Other. Since the subject merchandise neither operates as an antenna nor as a part of an antenna of these navigational units, consideration of classification under subheading 8529.10.4080, HTS, is precluded.
The applicable subheading for this DVD driver will be 8529.90.9740, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Of radar, radio navigational aid or radio remote control apparatus: Other: Of radio navigational aid apparatus (except radar). The rate of duty will be 3.2 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.
Robert B. Swierupski