The tariff classification of the Andrea PCTI/PC Telephone Interface from China

NY D83743 November 18, 1998 CLA-2-85:RR:NC:MM:109 D83743 CATEGORY: Classification TARIFF NO.: 8517.80.1020 Mr. E. Brownell Johnston, Jr. Attorney at Law P.O. Box 799 Huntington, NY 11743-5106 RE: The tariff classification of the Andrea PCTI/PC Telephone Interface from China Dear Mr. Johnston: In your letter dated October 7, 1998 you requested a tariff classification ruling on behalf of Andrea Electronics Corporation. The merchandise is described in your letter and submitted descriptive literature as the Andrea PCTI/PC Telephone Interface. A sample was provided. The interface has two components: the interface itself and a 9 volt power adapter. You indicate that it is packaged and sold with the power adapter as a telephone accessory set. The interface is designed to connect to both the Public Switched Telephone Network (PSTN), and a personal computer (PC). It is designed to enhance productivity for voice communications, data entry and speech enabled computing. As per the literature it connects to the PSTN through a standard telephone. It has connections for a telephone handset or headset, and speakers. It has four switches: the first is for the PC, phone or both; the second is for the speakers on or off; the third is for the headset or handset, and the fourth is for mute. It also has a volume control. The interface is a machine adapted for the purpose of performing two or more complimentary or alternative functions. These are line telephony and data processing functions. Nether function can be said to be its principal function; nor can any component be said to give this device its essential character. General Rule of Interpretation 3(c) directs that in such situations the goods "...shall be classified under the heading which occurs last in numerical order among those which equally merit consideration." The headings which equally merit consideration are 8471, automatic data processing machines and units, and 8517, electrical apparatus for line telephony. The applicable subheading for the Andrea PCTI/PC Telephone Interface will be 8517.80.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for "[e]lectrical apparatus for line telephony...[o]ther apparatus: [t]elephonic: [o]ther." The rate of duty will be 4.3 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 Eileen S. Kaplan at 212-466-5673. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division