CLA-2-85:OT:RR:NC:N2:212
Rodolfo Salinas
Infinite Electronics, Inc.
301 Leora Ln., Suite 100 Lewisville, TX 75056
RE: The tariff classification of RF Isolators from China
Dear Mr. Salinas:
In your letter dated September 11, 2024, you requested a tariff classification ruling.
The merchandise under consideration, identified by model number FMIR1031, is described as a Radio Frequency (RF) Isolator. The subject device is constructed of ferrites and resistors within a metal housing. On one side of the device is an SMA coaxial male receptacle with an SMA female connector on the opposite end. You state that the isolator functions by blocking and isolating microwave and/or RF signals and allows them to only travel in one direction, preventing any backflow that could disrupt the effectiveness of the system within which they are placed. These devices are used in various industries and applications such as telecommunications, radar, and measurement systems.
In your request, you propose that the correct classification for the isolators is 8533.40.8070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical resistors”. We disagree.
Electrical resistors are used to provide a given electrical resistance in a circuit. They limit or regulate the flow of electrical current. RF isolators are a two-port device that allows microwave or radio frequency signals to pass in one direction only while preventing the reflection of that signal in the opposite direction. Isolators are used to isolate equipment from the effects of conditions outside of the equipment. As such, the function of the RF isolator is different than that of a resistor. Classification within heading 8533, HTSUS, is inapplicable.
The applicable subheading for the RF Isolators, model number FMIR1031, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8543.70.9860, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8543.70.9860, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions
https://www.cbp.gov/trade/remedies/301-certain-products-china
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/.
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