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NY N005653

February 7, 2007



TARIFF NO.: 8543.70.9650

James Easterday
Manager, Customs & Classification Services Maersk Customs Services
1809 Baltimore Avenue
Kansas City, MO 64108

RE: The tariff classification of the “MiPro PC-11 remote frequency changer” from Taiwan

Dear Mr. Easterday:

In your letter dated January 12, 2007, you requested a tariff classification ruling on behalf of Avlex Corporation.

The item concerned is the “MiPro PC-11 remote frequency changer.” This infrared remote control device incorporates an LCD (liquid crystal display) panel, on/off power switch, function selector, clear and enter keys and a numeric keypad.

The “MiPro PC-11 remote frequency changer” is designed specifically for use with the “MiPro MA-101 ACT” wireless PA (public address) system. This PA system is used in classrooms, lecture halls, by tour groups, and in similar environments. The “MiPro PC-11” uses infrared signals to wirelessly set/change the radio frequency “channels” used by the “MiPro MA-101 ACT” wireless PA system. The “MiPro PC-11” sets the radio frequency on which the receiver portion of the wireless public address system operates. This is generally done only when that product is installed and set-up. After the frequency is set in the receiver, the same setting is then communicated from the receiver to the microphone transmitter. The “MiPro PC-11” is not used to turn the receiver on or off or to control any other function in the daily operation of the receiver.

You proposed classification under subheading 8543.20.0000 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for Electrical machines and apparatus.: Signal generators. You cite ruling, NY A87287 to support your proposal. The merchandise described in ruling NY A87287 is neither identical nor similar to the “MiPro PC-11 remote frequency changer”. Signal generators as provided for in the HTSUS are very specific and unique devices whose only purpose is to generate a particular signal that is then used for various types of checking, testing or measuring.

You also propose classification under subheading 8537.10.9060 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for Boards, panels, cabinets: For a voltage not exceeding 1,000 V: Other: Other: Programmable controllers. Under the 2007 HTSUS, the classification of cordless infrared remote controllers has been placed in heading 8543.

Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, " ... classification shall be determined according to the terms of the headings ... ". Heading 8543 provides for "Electrical ... apparatus, having individual functions, not specified or included elsewhere ... "

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 85.43 (15) states, "The heading includes ... Cordless infrared devices for the remote control of ... electrical equipment."

General Note 3. (h) (vi) to the HTS states, " ... a reference to "headings" encompasses subheadings indented there under.".

The applicable subheading for the “MiPro PC-11 remote frequency changer” will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electrical machines and apparatus: Other machines and apparatus: Other: Other: Other: Other. The rate of duty will be 2.6%.

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 http://www.usitc.gov/tata/hts/.

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 Steven Pollichino at 646-733-3008.


Robert B. Swierupski

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