The tariff classification of an attenuator from China

N340645 June 26, 2024 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8533.40.8070 Rodolfo Salinas Infinite Electronics 301 Leora Ln., STE 100Lewisville, TX 75056 RE:  The tariff classification of an attenuator from China Dear Mr. Salinas: In your letter dated June 11, 2024, you requested a tariff classification ruling. The item concerned is an adjustable coaxial attenuator (model # FMAT1022). It is used to reduce the amplitude of a radio frequency (RF) signal. It incorporates a dial which allows the user to adjust the level of attenuation (between 0 and 70dB with a 10dB step size). This device incorporates two female coaxial connector ports for the input and output of the RF signal. The unit utilizes an internal assembly of resisters to facilitate the attenuation function. When a signal is applied to the input port, it passes through the attenuator's resistor network, which reduces the amplitude of the signal. That reduced signal then exits through the output port. This attenuator solely uses the resistors and it does not contain any optical components. In your letter, you suggest the coaxial attenuator is properly classified as a coaxial electrical connector under subheading 8536.69.4010, Harmonized Tariff Schedule of the United States (HTSUS).  We disagree.  The function of the subject attenuator is to reduce the signal power by manually adjusting applied resistance, or attenuation, which is not merely a coaxial electrical connection, but rather, the device is performing its own function.  As a result, subheading 8536.69.4010, HTSUS, is not appropriate.   The applicable subheading for the adjustable coaxial attenuator (model # FMAT1022) will be 8533.40.8070, HTSUS, which provides for “Electrical resistors (including rheostats and potentiometers), other than heating resistors; parts thereof: Other variable resistors, including rheostats and potentiometers: Other.”  The general rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8533.40.8070, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8533.40.8070, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Steven Pollichino at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division