The tariff classification of infrared headset receivers from China

NY J83169 May 6, 2003 CLA-2-85:RR:NC:MM:109 J83169 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Ms. Roxanne Peiffer Norman G. Jensen, Inc. 6050 Metro Drive, Ste. 300 Minneapolis, MN 55425 RE: The tariff classification of infrared headset receivers from China Dear Ms. Peiffer: In your letter dated March 28, 2002, you requested a tariff classification ruling on behalf of Williams Sound Corporation. You are seeking the classification of three different infrared headset receivers and two different replacement ear pads for the headsets. The infrared headset receivers are identified within your ruling request as Part Numbers WIR RX4 U, WIR RX14 U, and WIR RX14-2 U. The replacement ear pads are identified as Part Numbers EAR033 and HED015. Samples of each item were submitted to this office and have been returned to you as per your request. The WIR RX4 U (described in your literature as a WIR RX4 Receiver) is an Infrared Listening (headset style receiver) System. It allows you to listen to your favorite shows at the volume you need without disturbing anyone else. It operates up to 50 hours on 2 AAA Alkaline batteries. Rechargeable batteries can also be used with a separate charger (CHG 026). The WIR 175 operates at the current industry standard for large area IR systems at 95 kHz enabling an individual to use the receiver at cinemas, theaters, and other facilities that have installed infrared hearing assistance systems. The WIR RX14 U (described in your literature as a WIR RX14 Receiver) is a Wireless Infrared Listening (headset style receiver) Stereo Receiver. It is designed to be used with the MOD 232 Modulator operating in stereo mode on 2.3 MHz and 2.8 MHz. The headset style receiver is ideal for listening applications where excellent sound quality is essential. The receiver will operate up to 4,500 feet when using a single WIR TX9 Emitter, making it ideal for classrooms, courtrooms, conferences, and other larger room venues where clear reception is a necessity. Each earphone features its own individual volume control-knob for quick and easy adjustment. The WIR RX14 Receiver can operate up to 50 hours on 2 AAA alkaline batteries. The WIR RX14-2 U (described in your literature as a WIR RX14-2 Infrared Receiver) is a two-channel Infrared Receiver designed to be used with a transmitter operating on 2.3 MHz or 2.8 MHz. This easy to operate headset style receiver is ideal for listening applications where excellent sound quality is essential. Each earphone features its own individual volume control knob. A push button frequency selector makes it easy to alternate between 2.3 MHz and 2.8 MHz operation. The replacement ear pads are both made of foam and are used to replace the original ear pads of the infrared headset receivers. The applicable subheading for the infrared headset receivers will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Headphones and earphones, whether or not combined with a microphone and sets consisting of a microphone and one or more loudspeakers: Other.” The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the replacement ear pads for the infrared headset receivers will be 8518.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones and stands therefor:, …, parts thereof: Parts: Other: Other.” 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