The tariff classification of the NC-8 Andrea Anti-Noise Computer Microphone from China

NY D85180 December 17, 1998 CLA-2-85:RR:NC:MM:109 D85180 CATEGORY: Classification TARIFF NO.: 8518.10.8030 Mr. E. Brownell Johnson Attorney at Law Post Office Box 799 Huntington, New York 11743-5106 RE: The tariff classification of the NC-8 Andrea Anti-Noise Computer Microphone from China Dear Mr. Johnson: In your letter dated November 20, 1998 you requested a tariff classification ruling on behalf of your client Andrea Electronics Corporation. The merchandise is described in your letter and submitted descriptive literature as the NC-8 Andrea Anti-Noise Computer Microphone. A sample was provided. The microphone is designed to be used with and plug into a computer that has voice/sound capabilities. The microphone with anti-noise technology provides enhanced sound input by reducing background noises and attenuation. The enhanced voice input allows for the effective use of voice recognition applications, such as direct dictation. The microphone is attached to a boom and flexible spring steel headband. The unit does not include a speaker or earphone. It has a frequency range of 100 Hz to 10 kHz. The applicable subheading for the NC-8 Andrea Anti-Noise Computer Microphone will be 8518.10.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for "[m]icrophones and stands thereof: [o]ther: [m]icrophones." The rate of duty will be 4.9 percent ad valorem. In 1999 the rate of duty will remain unchanged. 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