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NY A88466

November 18, 1996

CLA-2-85:RR:NC:1:109 A88466


TARIFF NO.: 8517.19.8070

Madeline B. Kuflik
Assistant General Counsel
Matsushita Electric Corporation of America One Panasonic Way
Panazip: 3B-6
Secaucus, New Jersey 07094

RE: The tariff classification of a base telephone from Japan

Dear Ms. Kufilk:

In your letter dated October 15, 1996, you requested a tariff classification ruling.

The merchandise is described in your letter as a base telephone, model number EB-PB55. A sample of the EB-PB55 was not available; however, a sample of a similar base unit was submitted for review. The base telephone will be used with a portable handset unit. However, the portable handset will be manufactured in the United States. The portable handset will be capable of functioning in two ways:

1. As a cordless handset when within range of the 900 MHZ signals transmitted from the base telephone.

2. As a cellular telephone when outside the range of the base telephone.

The base telephone is a line telephone set. It has a 900 MHZ transceiver for functioning with a cordless handset. It has a built in speaker phone microphone and speaker, and dialing keypad. These features allow the base telephone to function as a line telephone set. In its imported condition, it does not have the essential character of a line telephone set with cordless handset. It also has two special features:

1. Caller ID: When a phone call is received the base unit transfers information concerning the caller's phone number to the portable unit which allows the caller's phone number to be read in the display portion of the portable telephone.

2. The base telephone will send data to a cellular carrier so that incoming phone calls to the cellular number can be transferred to the user's home telephone number.

The applicable subheading for the base telephone will be 8517.19.8070, Harmonized Tariff Schedule of the United States (HTS), which provides for "[t]elephone sets...[o]ther: [o]ther: [s]ingle line: [o]ther...[o]ther." The rate of duty will be 8.5%.

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 Eileen S. Kaplan at 212-466-5673.


Roger J. Silvestri

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