The tariff classification of a printed circuit board for a diversity receiver from Taiwan.

NY K84345 March 19, 2004 CLA-2-85: RR: NC: 1:108 K84345 CATEGORY: Classification TARIFF NO.: 8529.90.2200 Mr. Brian F. Walsh Barnes, Richardson & Colburn 303 East Wacker Drive Chicago, IL 60601 RE: The tariff classification of a printed circuit board for a diversity receiver from Taiwan. Dear Mr. Walsh: In your letter dated March 15, 2004, on behalf of your client, Shure Incorporated, you requested a tariff classification ruling. The item in question is denoted as a printed circuit assembly, part number 190-054, (sample submitted), that is used in the SLX-4 Diversity Receiver. The proposed printed circuit assembly is not for resale, in its imported condition, but rather for use by Shure Incorporated in the manufacture of the aforementioned diversity receiver. The printed circuit assembly is composed of a fiberglass board onto which electrical circuit traces are etched. It is also populated with resistors, capacitors, transistors, varactors, inductors, integrated circuits and connectors. In its imported condition it is not capable of receiving nor processing a radio signal. The board must undergo extensive tuning and receiver alignments via software to the audio section. The audio level reference alignment procedures to the audio must be performed before the useable audio can be monitored at both the balanced and unbalanced audio outputs. Also the antenna and front user interface/display panel is connected. The process performed after importation accounts for at least 70% of the value of the fully functional diversity receiver Based upon the information presented it is the opinion of this office that the printed circuit assembly, in its imported condition, does not possess the essential character of a diversity receiver. It cannot receive and process and radio signal. The applicable subheading for the printed circuit assembly, designed for use in a diversity receiver will be 8529.90.2200, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Printed circuit assemblies: Other. The rate of duty will be free. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division