L87247 L8 Ruling Active

The tariff classification of integrated circuits from China

Issued September 28, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8543.89.9695

Headings: 8543

Product description

The items concerned are small, rectangular integrated circuits measuring 1” in length X ½” to ¾” in width with attached pieces of round, hard plastic or thin metal. The purpose of these items is to emit musical sounds and they will be attached to greeting cards. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the Harmonized Tariff Schedule of the United States (HTS) by offering guidance in understanding the scope of the headings. EN 85.43 (13) states that “Electronic musical modules ... integrated circuit” are classifiable under HTS heading 8543.

CBP rationale

The applicable subheading for the Music Chips will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere .

Full text

NY L87247 September 28, 2005 CLA-2-85:RR:NC:N1:112 L87247 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Arbuth Bumgarner President, HERNANDO MOSS, INC. 1151 E. Cleveland Street Hernando, FL 34442-2805 RE: The tariff classification of integrated circuits from China Dear Mr. Bumgarner, In your letter received September 2, 2005, you requested a tariff classification ruling. The items concerned are small, rectangular integrated circuits measuring 1” in length X ½” to ¾” in width with attached pieces of round, hard plastic or thin metal. The purpose of these items is to emit musical sounds and they will be attached to greeting cards. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the Harmonized Tariff Schedule of the United States (HTS) by offering guidance in understanding the scope of the headings. EN 85.43 (13) states that “Electronic musical modules ... integrated circuit” are classifiable under HTS heading 8543. The applicable subheading for the Music Chips will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere ... : Other machines and apparatus: Other: Other: Other: Other: Other”. The rate of duty will be 2.6%. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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