CLA-2-85:RR:NC:MM:109 I85305

Ms. Kathy Bartlett
North America Customs Compliance Manager
Microsoft Corporation
One Microsoft Way
Redmond, WA 98052-6399

RE: The tariff classification of a MSN Broadband DSL Modem from China

Dear Ms. Bartlett:

In your letter dated August 14, 2002, you requested a tariff classification ruling.

The merchandise is described in your letter as a MSN Broadband DSL Modem with router functionality built into the software of the unit. The unit does not contain router hardware, only the capability to add the hardware in the future. Router hardware will enable the customer to have more than one computer plugged into the modem with a broadband connection for each computer off of one line. The MSN Broadband DSL Modem is strictly a data only modem and does not have Voice over IP (VoIP) capabilities. As imported the device will consist of a NetDSL 800 Modem, power adapter and power cord, filters, DSL cable, USB cable and Ethernet cable. A CD-ROM and instructional manuals will be inserted into the carton after importation, once the U.S. consumer places an order. A sample of this merchandise was submitted and reviewed by this office.

The applicable subheading for the MSN Broadband DSL Modem will be 8517.50.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other apparatus, for carrier-current line systems or for digital line systems: Modems, of a kind used with data processing machines of heading 8471.” The rate of duty will be free. 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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division