The tariff classification of telephone accessories from China

NY C83210 January 29, 1998 CLA-2-85:RR:NC:1: 112 C83210 CATEGORY: Classification TARIFF NO.: 8544.51.9000; 3925.90.0000; 8536.69.8000 Ms. Laura Lyons Philips Consumer Communications 2600 San Tomas Expressway Santa Clara, CA 95051 RE: The tariff classification of telephone accessories from China Dear Ms. Lyons: In your letter dated December 31, 1997 you requested a tariff classification ruling. As indicated by the submitted samples, there are three items in question. The "Signalman Control Unit" is a device which is connected between a telephone and a lighting apparatus. It enables the lighting apparatus to flash on and off when the telephone is ringing and consists of a base unit containing two switches connected by means of an insulated cord to a combination plug/socket. The plug/socket contains a plug, electrical socket, telephone jack, and a telephone wire. In operation, the plug/socket is inserted into an electrical outlet. The lighting apparatus is then plugged into the socket portion, the wire from the telephone is plugged into the telephone jack, and the telephone wire from the plug/socket is connected to the telephone wall jack. The "Telephone Wire Clips" are plastic clips with adhesive backing and are used to secure telephone wires to a wall. The "Cord Detangler" is a device designed to prevent the tangling of a telephone handset cord. It consists of snap-in male and female connectors and is inserted between the telephone cord and the handset. Since the "Signalman Control Unit" is considered a composite machine for tariff classification purposes, and a principal function cannot be determined, the applicable subheading, in accordance with General Rule of Interpretation 3(c), will be 8544.51.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric conductors, for a voltage exceeding 80 V but not exceeding 1,000 V: Fitted with connectors: Other: Other. The rate of duty will be 3.1 percent ad valorem. The applicable subheading for the "Telephone Wire Clips" will be 3925.90.0000, HTS, which provides for builders' ware of plastics, not elsewhere specified or included: Other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the "Cord Detangler" will be 8536.69.8000, HTS, which provides for other plugs and sockets. The rate of duty will be 3.2 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 David Curran at 212-466-5680. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division