CBP Ruling E81053 — The tariff classification of a telephone set and microphone from Italy

Tariff classification

Headings: 8518, 8517

Product description

The merchandise is described in your letter as Teleforum, a telephone set. Teleforum is a single line analog conference telephone set that features a built in speaker and microphone. It has an integrated keypad for dialing. Its standard features also include a memory dialing and adjustable volume control. It is used as a tabletop telephone that will allow several people to talk and listen to a call at the same time. An optional extension microphone is available for use in large conference rooms. The telephone set will be imported with and without the external microphone. The microphone itself may also be imported separately.

CBP rationale

The applicable subheading for the telephone set with the external microphone will be 8517.19.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Telephone sets…Other: Other: Single line: Other…Other. The applicable subheading for the telephone set without the external microphone will be 8517.19.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Telephone sets…Other: Other: Single line: Other…Other. The applicable subheading for the microphone imported by itself will be 8518.10.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones and stands therefor: Other: Microphones.

Full text

NY E81053 May 13, 1999 CLA-2-85:RR:NC:MM:109 E81053 CATEGORY: Classification TARIFF NO.: 8517.19.8070, 8518.10.8030 Mr. Jack Kilmartin Yamato Customs Brokers USA, Inc. 377 Swift Avenue South San Francisco, CA 94080 RE: The tariff classification of a telephone set and microphone from Italy Dear Mr. Kilmartin: In your letter dated April 16, 1999, you requested a tariff classification ruling on behalf of Soundgear, Incorporated. The merchandise is described in your letter as Teleforum, a telephone set. Teleforum is a single line analog conference telephone set that features a built in speaker and microphone. It has an integrated keypad for dialing. Its standard features also include a memory dialing and adjustable volume control. It is used as a tabletop telephone that will allow several people to talk and listen to a call at the same time. An optional extension microphone is available for use in large conference rooms. The telephone set will be imported with and without the external microphone. The microphone itself may also be imported separately. The applicable subheading for the telephone set with the external microphone will be 8517.19.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Telephone sets…Other: Other: Single line: Other…Other.” The rate of duty will be 2.1 percent ad valorem. The applicable subheading for the telephone set without the external microphone will be 8517.19.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Telephone sets…Other: Other: Single line: Other…Other.” The rate of duty will be 2.1 percent ad valorem. The applicable subheading for the microphone imported by itself will be 8518.10.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones and stands therefor: Other: Microphones.” The rate of duty will be 4.9 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 212-637-7048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →