CLA-2-85:OT:RR:NC:N2:212
Jose Castro
Alps Alpine North America, Inc.
7100 International Parkway McAllen, TX 78503
RE: The tariff classification of a noise control MIC assembly from Mexico
Dear Mr. Castro:
In your letter dated February 4, 2024, you requested a tariff classification ruling.
The merchandise under consideration is identified by part number PH00584A01 and is described as a MIC assembly for an Active Noise Controller (ANC). The subject item consists of a printed circuit board (PCB) within a plastic enclosure. The PCB incorporates various electrical components including an electroacoustic microphone, resistors, capacitors, diodes, and transistors. The MIC assembly is meant to be installed within the cabin of a vehicle and is designed to sense, detect, and amplify the ambient noise within. This noise is sent to the vehicle’s ANC, which is located in the Electronic Control Unit (ECU). The ANC and ECU process the information and, if necessary, send a signal to the vehicle’s speakers that will cancel the noise in the cabin, creating a quiet experience for the occupants.
In your request, you suggest that the correct classification for the subject assembly is subheading 8543.70.9960, Harmonized Tariff Schedule of the United States (HTSUS). We agree with the rationale, however, this subheading is no longer valid per the Modifications to the Harmonized Tariff Schedule November 2020. The correct subheading based on the most current version of the HTSUS is detailed below.
The applicable subheading for the MIC assembly, part number PH00584A01, will be 8543.70.9860, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Other.” The general rate of duty will be 2.6% 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division