CLA-2-85:S:N:N1:109 864042
Mr. J. G. Bradford
Guilford Center
P.O. Box 25000
Greensboro, NC 27420-5000
RE: The tariff classification of 1306 & 1506 Answering System
from Mexico
Dear Mr. Bradford:
In your letter dated May 29, 1991 you requested a tariff
classification ruling.
Your letter requests the tariff classification of the
following articles:
The 1306 Remote Answering System is designed for use with modular
telephones connected to ordinary inside premises telephone
wiring. The 1306 system comes complete with a seven (7) foot
telephone line cord, a power cord with A.C. transformer, and an
MC-60 micro-cassette tape. The unit does not include a telephone
set.
The 1506 Remote Answering system is a telephone - telephone
answering system which is fully modular for easy connection to
ordinary inside premises telephone wiring. The 1506 system comes
complete with a seven (7) foot telephone line cord, a power cord
with A.C. transformer, an MC-60 micro-cassette tape, a telephone
handset, and a six (6) foot coiled handset cord. The telephone
handset included with this system has a selectable push button
dial which will work with either tone or rotary telephone
service. It can be set to work directly with long distance or
certain services that require tone signaling, including some tone
activated computer systems.
The submitted samples are marked "Made in Taiwan." However,
you have advised us that you intend to produce these systems in
Mexico.
The applicable subheading for the 1306 Answering System will
be 8520.20.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Telephone answering machines." The
duty rate will be 3.9 percent ad valorem.
The applicable HTS subheading for the 1506 answering system
will be 8517.10.0050, which provides for "Telephone sets
incorporating an automatic telephone answering device." The rate
of duty will be 8.5 percent ad valorem.
The applicable HTS subheading for the included MC-60
microcassettes will be 8523.11.0000, which provides for "Prepared
unrecorded media for sound recording or similar recording of
other media, of a width not exceeding 4mm." The rate of duty
will be 4.2 percent ad valorem.
Articles classifiable under subheading 8517.10.0050 and
8520.20.0040, HTS, which are products of Mexico are entitled to
duty free treatment under the Generalized System of Preferences
(GSP) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport