CLA-2-85:RR:NC:1:108 D86860

Mr. James Shaw
Panasonic Logistics Company of America
2 Panasonic Way
Secaucus, NJ 07094

RE: The tariff classification of a Avionics Systems Compartment Controller from Japan.

Dear Mr. Shaw:

In your letter dated January 8, 1999, on behalf of Matsushita Avionics Systems Corporation of Bothell Washington, you requested a tariff classification ruling. Your request follows a previous on-board equipment demonstration and technical discussions with representatives of your company. The subject merchandise is denoted as an Avionics Systems Compartment Controller, model number RD-AX3401. This item is a component within a multiplexed passenger service and audio entertainment system on board an aircraft. It performs the passenger service system transmission functions and also provides a through signal path for the passenger entertainment system.

The applicable subheading for the Avionics Systems Compartment Controller will be 8525.10.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras or other video camera recorders: Transmission apparatus: Other: Other ... Other. The rate of duty will be 1.1 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 212-466-5672.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division