The tariff classification of a microphone assembly from Japan

N037615 September 24, 2008 CLA-2-85:OT:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8518.10.8030 Mr. Martin W. Dooley, President Multimodal International, Ltd. 2100 East Devon Avenue Suite 102 Elk Grove Village, IL 60007 RE: The tariff classification of a microphone assembly from Japan Dear Mr. Dooley: In your letter dated September 5, 2008, you requested a tariff classification ruling on behalf of your client Toyota Tsusho America, Inc. The merchandise subject to this ruling is a microphone assembly referenced in your ruling as part number 86730-48040. The assembly consists of a mounting enclosure, wiring for connection to the vehicle and the microphone. The microphone component measures 2 millimeters in height and has a diameter of 6 millimeters. The frequency range of the microphone component is 300 Hz (hertz) – 8 kHz (kilohertz). The function of the microphone is to allow for hands free use of cellular telephones by providing telephone input to the vehicle’s sound system. You suggested that the proper classification of this merchandise within the Harmonized Tariff Schedule of the United States (HTSUS) falls within HTSUS subheading 8518.10.4000, which provides for “Microphones having a frequency range of 300 Hz to 3.4 kHz with a diameter of not exceeding 10 mm and a height not exceeding 3 mm, for telecommunications use.” However, although the microphone will be used for telecommunication purposes and the microphone’s diameter and height meet the specified requirements, all of which is stated within the text of (HTSUS) subheading 8518.10.4000, the microphone’s frequency range of 300 Hz to 8 kHz, as you have stated in your letter, exceeds the specified frequency range of 300 Hz to 3.4 kHz. As such, subheading 8518.10.4000 is inapplicable. The applicable subheading for the microphone assembly (part number 86730-48040) will be 8518.10.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Microphones and stands thereof: Other: Microphones.” The rate of duty will be 4.9%. 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