United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY R00276 - NY R00344 > NY R00306

Previous Ruling Next Ruling
NY R00306

April 27, 2004
CLA-2-85: RR: NC: 1:108 R00306


TARIFF NO.: 8526.91.0020

Mr. Robert Resetar
Porsche Cars North America, Inc.
980 Hammond drive
Suite 1000
Atlanta, GA 30328

RE: The tariff classification of an automobile communications center from Germany.

Dear Mr. Resetar:

In your letter dated April 21, 2004 you requested a tariff classification ruling.

The item in question is denoted as the Porsche Communications Management Unit. This is a single housed unit designed for use within a Porsche automobile. The single unit incorporates a GPS navigation system, an AM/FM radio receiver with a CD player, a trip computer, address book, clock, calendar and an outside temperature display.

GRI 2b sates that if a product is a mixture or combination of materials or substance that are, prima facie, classifiable in two or more headings, then GRI 3 applies. This office is of the opinion that this device is a composite good because it is composed of several prima facie classifiable devices. It will therefore be classified in accordance with GRI 3.

GRI 3b provides that mixtures, composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component, which gives them their essential character.

EN VIII to GRI 3b states that the factors will vary as between different kinds of goods to determine essential character. “It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods.”

It is the opinion of this office that the essential character of this unit is imparted by the GPS system. It is a satellite-assisted device that provides an advanced methodology for determining an exact position with the use of an antenna and receiver. It also uses the speed of the vehicle to analyze and process the vehicles exact position. It also supplies mapping data through the use of a CD-ROM. It is the dominant feature of this unit.

Porsche suggests classification under HTS subheading 9106.90.85, which provides for time of day recording apparatus. This subheading does not apply to the PCM unit. The clock function is secondary; it is not the essential character of the device.

The applicable subheading for the PCM unit will be 8526.91.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Radar apparatus, radio navigational aid apparatus and radio remote control apparatus: Other: Radio navigational aid apparatus Reception only apparatus. The rate of duty will be free.

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 Michael Contino at 646-733-3014.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: