The tariff classification of an Audio Magic™ Listener Module (AVMD7102) and an Audio Magic™ Analog-in sender Module (AVMD7111) from Taiwan

N032796 July 17, 2008 CLA-2-85:OT:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8517.69.0000 Mr. Akana K. Ma Attorney, Ater Wynne LLP 222 S.W. Columbia Street Suite 1800 Portland, OR 97201 RE: The tariff classification of an Audio Magic™ Listener Module (AVMD7102) and an Audio Magic™ Analog-in sender Module (AVMD7111) from Taiwan Dear Mr. Ma: In your letter dated July 7, 2008, you requested a tariff classification ruling and country of origin marking on behalf of your client Avnera Corporation. The merchandise subject to this ruling is micro-processor chip modules for use in transmission or reception in wireless audio devices. The micro-processor chip modules are identified in your letter and submitted technical documentation as an Audio Magic™ Listener Module (AVMD7102) and an Audio Magic™ Analog-in sender Module (AVMD7111). The Audio Magic™ Listener Module (AVMD7102) is used in wireless headphones and speakers to receive audio signals. The AVMD7102 is a wireless receiver module consisting of a micro-processor chip embedded on a module along with other electronic components, such as switches, LEDs, crystals, filters, etc. The Audio Magic™ Analog-in sender Module (AVMD7111) is used in wireless audio sending devices, such as iPods. The AVMD7111 provides wireless audio functionality with point-to-point transmission of uncompressed CD-quality audio. The AVMD7111 consists of a micro-processor chip embedded on a module along with other micro electronic components, such as switches, LEDs, filters, power amplifiers, etc. In your letter, you suggested that the classification of the Audio Magic™ Listener Module (AVMD7102) should be classified under Harmonized Tariff Schedule of the United States (HTSUS) subheading 8518.90.8000, which provides for “Parts of microphones; loudspeakers; headphones; amplifiers.” However, based on the information you provided, the Audio Magic™ Listener Module (AVMD7102) is a wireless receiver (reception) device, which is provided for within subheading 8517.69.00. As such, subheading 8508.90.8000 is inapplicable. The Audio Magic™ Analog-in sender Module (AVMD7111) is a wireless sending (transmission) device, which is also provided for in subheading 8517.69.00. The applicable subheading for the Audio Magic™ Listener Module (AVMD7102) and an Audio Magic™ Analog-in sender Module (AVMD7111) will be 8517.69.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Other." The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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