The tariff classification of a "Redtin Talk the Talk Microphone" from China

NY I87816 October 25, 2002 CLA-2-85:RR:NC:MM:109 I87816 CATEGORY: Classification TARIFF NO.: 8518.10.8030 Ms. Maria Da Rocha D & D Customhouse Brokerage Inc. 701 Newark Avenue Suite LL1 Elizabeth, NJ 07208 RE: The tariff classification of a “Redtin Talk the Talk Microphone” from China Dear Ms Da Rocha: In your letter dated October 15, 2002, you requested a tariff classification ruling on behalf of Products of Tomorrow of Towaco, New Jersey. The merchandise is described as a “Redtin Talk the Talk Microphone”. This product is a microphone, which eventually is attached to a personal computer enabling verbal communication over vast distances without incurring long distance telephone charges. In its imported condition, the “Redtin Talk the Talk Microphone” is packed with a CD-ROM software package in a box ready for retail sale. The CD-ROM holds software that compresses voice messages. These voice messages are automatically attached to E-mails as compressed files that are transmitted and received quickly and easily. The recipient is able to listen to the voice E-mails without requiring any special software. The voice E-mails can be saved to a database or moved onto hard disks or any external media in order to save space and memory on ones personal computer. A sample of the merchandise was submitted to this office and has been returned to you as per your request. Legal Note 6 to Chapter 85 requires, in part, that records, tapes and other media of heading 8523 or 8524 remain classified in those headings when entered with the apparatus for which they are intended. For the purpose of this note, the term “apparatus for which they are intended” refers to apparatus which reads or plays the media or which records or writes on the media. The functioning of the microphone demonstrates that it does not qualify as “intended” apparatus for the purpose of the CD-ROM software package. The microphone does not read or play the CD-ROM nor does the microphone record or write onto the CD-ROM. Rather, the CD-ROM is placed into a personal computer in order for the voice E-mail to be recorded, compressed and transmitted as audio. Therefore, the microphone would be considered a “non-intended” apparatus. As a result, Legal Note 6 does not apply to the CD-ROM software contained with the microphone and it does not have to be classified in the specific heading. The CD-ROM software package will be classified in accordance with Section XVI Chapter 85 General Note B (1), of the Explanatory Notes to the Harmonized Tariff Schedule of the United States. The applicable subheading for the Redtin Talk the Talk Microphone 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division