The tariff classification of audio signal converter from Great Britain

NY R02712 November 16, 2005 CLA-2-85:RR:NC:N1:112 R02712 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Nexsen Johnson President, Computer Systems LLC d/b/a Lipfix.com 5206 Pinestraw Road Columbia, SC 29206-1025 RE: The tariff classification of audio signal converter from Great Britain Dear Mr. Johnson, In your letter dated October 20, 2005, you requested a tariff classification ruling. The item concerned is the Felston DD540 Dual-Source Digital Audio Delay. It consists of a rectangular, box-type electronic digital to analog to digital audio converter with an infrared remote control. The device has a power switch, one input socket and one output socket at its rear and a small LCD screen and four lights on its front. The purpose of the item is to hold analog audio sound in digital “storage” and then convert it back to audible analog sound to conform with received video from the broadcast source (i.e.; synchronizing the sound and video). In your letter, you propose classification of this item in the Harmonized Tariff Schedule of the United States (HTS) in subheading 8529.90.86 which provides for “Parts suitable for use solely or principally with [Transmission apparatus for television ... ] ... “ which is apparatus classifiable under HTS heading 8525. 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 HTS by offering guidance in understanding the scope of the headings and the GRIs. EN 85.25 (B) states “ ... The apparatus ... must be for ... transmission ... without any line connection“. Since the Felston DD540 Dual-Source Digital Audio Delay requires line connections (i.e.; electric or power cords), it cannot be classified under HTS heading 8525. Classification of goods in the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of ... any relative section ... notes ... “. Section Note 4. to Section XVI of the HTS (which incorporates Chapter 85) states “Where a machine ... consists of individual components (whether separate or interconnected ... ) intended to contribute together to a clearly defined function ... then the whole falls to be classified in the heading appropriate to that function.”. Since the converter and remote control contribute together to a clearly defined function (synchronization of audio and video for one broadcast source), they are classifiable together. GRI 1. also states “ ... classification shall be determined according to the terms of the headings ... “. HTS heading 8543 provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere ... “. General Note 3. (h) (vi) states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”. The applicable subheading for the Felston DD540 Dual-Source Digital Audio Delay 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