CLA-2-85:OT:RR:E:NC:N1:109
Ms. Justine Bacani
Customs Specialist II
Mitsubishi Motors North America, Inc.
6400 Katella Avenue
Cypress, CA 90630
RE: The tariff classification of a wireless communication system from Mexico and a microphone interphone from Japan
Dear Bacani:
In your letter dated April 21, 2009 you requested a tariff classification ruling.
The merchandise subject to this ruling is a wireless communication system and a microphone interphone.
The wireless communication system, which you also refer to as a “telephone assy”, is identified within your letter as Part Number 8785A009. This item is use in vehicles. The electronic control module utilizes Bluetooth technology to allow wireless connection of a Bluetooth-enabled cellular phone to an in-vehicle audio system. The wireless link enables the user to place and receive phone calls in a “hands-free” manner using a vehicle’s voice recognition and audio systems. When the cellular phone receives a call, the module mutes the car stereo and the user can start a conversation by pressing the “OFF hook” in the steering voice-control switches on the steering wheel. To end the conversation, the user can end the call by pressing the “ON hook” in the steering voice-control switches. The “telephone assy” is installed above the vehicle’s radio or above the vehicle’s glove box, depending on the vehicle model.
The microphone interphone is identified within your letter as Part Number 8761A002. This item is used in conjunction with the “telephone assy” for in-vehicle wireless communication. The voice of the user is picked-up (received) by this microphone united, which is incorporated in the front dome light assembly of the vehicle, and then transmitted to the cellular phone via the “telephone assy.” The user’s voice is also transmitted from the cellular phone to the radio and CD changer or audio visual navigation unit, depending on the vehicle model, via the “telephone assy”, and then output from the vehicle-mounted speaker. The frequency range of the microphone is 100 Hz - 5 kHz.
You suggested Harmonized Tariff Schedule of the United States (HTSUS) subheading 8518.30.2000 for the classification of the wireless communication system, “telephone assy”, (Part Number 8785A009) and subheading 8518.10.8030 for the classification of the microphone interphone (Part Number 8761A002). Subheading 8518.30.2000 provides for “Headphones and earphones, whether or not combined with a microphone and sets consisting of a microphone and one or more loudspeakers” and subheading 8518.10.8030 provides for “Microphones.” However, the wireless communication system, “telephone assy”, (Part Number 8785A009) and microphone interphone (Part Number 8761A002) are wireless transmission and reception communication devices. Wireless transmission and reception communication devices are provided for under heading 8517. As such, subheadings 8518.30.2000 and 8518.10.8030 are inapplicable.
The applicable subheading for the wireless communication system, “telephone assy”, (Part Number 8785A009) 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 general rate of duty will be free.
The applicable subheading for the microphone interphone (Part Number 8761A002) 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.
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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division