Mr. Lige Hundley
Senior Sales Engineer
Yokowo Manufacturing of America, LLC
4081 Leap Road
Hilliard, OH 43026
RE: The tariff classification of a GPS splitter and a GPS sub-feeder from an unspecified country
Dear Mr. Hundley:
In your letter dated March 4, 2010 you requested a tariff classification ruling.
The merchandise subject to this ruling is a GPS splitter and a GPS sub-feeder.
The GPS splitter is as self contained part with 1 input connector and 2 output connectors. The input connector receives the signal transmitted by the GPS antenna. One of the output connectors relays (transmits) the signal received by the input connector to the automobile’s navigation system. The other output connector relays (transmits) the GPS signal to the vehicles AMPS/PCS (Mayday system, such as On-Star). As such, the function of the GPS splitter is to split the GPS signal into two signals; one for the automobiles navigation system and the other for the automobile’s AMP/PCS system.
The GPS sub-feeder is a coaxial cable with connectors on both ends. One connector is connected to the GPS antenna and the other connector is connected to the automobile’s navigation system.
You suggested classification 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.” However, the items in question are not antennas or antenna reflectors. Furthermore, Note 2 (a) to Section XVI states “Parts which are goods included in any of the heading of chapter 84 or 85 are in all cases to be classified in their respective headings.” Since the GPS sub-feeder and the GPS splitter are provided for in other headings in chapter 85, they are not classified as parts of radio navigation aid provided for in subheading 8529.104.80, HTSUS.
The applicable subheading for the GPS splitter will be 8517.62.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "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.
The applicable subheading for the GPS sub-feeder will be 8544.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors…: Coaxial cable and other coaxial electric conductors." The rate of duty will be 5.3 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 Linda M. Hackett at (646) 733-3015.
Robert B. Swierupski
National Commodity Specialist Division