The tariff classification of controllers from China

N298267 July 10, 2018 CLA-2-85:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8543.70.9960 Pete Michalczyk Dish Technologies LLC 100 Inverness Terrace East Englewood, CO 80112 RE: The tariff classification of controllers from China Dear Mr. Michalczyk: In your letter dated June 25, 2018 you requested a tariff classification ruling. The merchandise under consideration is identified as the 54.0 Brisbane Remote Control Unit, (Controller) which is described as a handheld remote control unit for use with the Dish Satellite Television Set Top Box. The Controller incorporates both radio frequency (RF) and infrared (IR) functionality to communicate with the set top box and other devices such as a television. Based on the information provided, the Controller does not have a touch screen or display, but rather numerous buttons and switches which are used to issue control commands to the paired devices. In your request you suggest the Controller is correctly classified under 8543.70.9960, Harmonized Tariff Schedule of the United States (HTSUS). We agree. General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading that provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to only part of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c) taken in the appropriate order in which they are set out in GRI 3. GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component that gives them their essential character. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among the competing headings which equally merit consideration. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. After examining the facts concerning the subject handheld Controller, this office is of the opinion that the device is a composite good and that the IR and RF functions are that which merit equal consideration. As both RF and IR control methods are used equally and neither provide dominance in describing the good, the Controller shall be classified in heading 8543 with respect to its IR functionality, which occurs last in numerical order, GRI 3(c) noted. The applicable subheading for the 54.0 Brisbane Remote Control Unit will be 8543.70.9960, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; Other machines and apparatus; …Other.” The rate of duty will be 2.6 percent ad valorem. 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 https://hts.usitc.gov/current. 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 Karl Moosbrugger at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division