CLA-2 CO:R:C:M 089160 MBR
Mr. Peter Jay Baskin
Sharretts, Paley, Carter & Blauvelt
67 Broad Street
New York, N.Y. 10004
RE: "Wireless Headset"; Infrared Transmitter, Receiver and
Headphones; Functional Unit; Section XVI, Legal Note 4;
Electromagnetic Wave
Dear Mr. Baskin:
This is in reply to your letter of April 12, 1991, on behalf
of A & A International, requesting classification of the
"Wireless Headset and Infrared Transmitter," under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The "Wireless Headset and Infrared Transmitter," "Realistic"
headphone system, Cat. No. 32-2050, is depicted and described on
page 27 of the 1991 Radio Shack Catalog. It consists of two
articles which are packaged, imported, and marketed as "Wireless
Headset and Infrared Transmitter."
One article is the infrared transmitter, which receives
low-current electrical signals (which contain audio information)
from a wire which is plugged into the headphone output jack of an
audio or video component (such as a receiver, a television, a
compact disk player, or a cassette deck). The electrical audio
signals are then converted into infrared electromagnetic wave
signals and transmitted. The effective transmission range is 20
feet. The power source is an AC adapter.
The "Wireless Headset" incorporates an infrared receiver
which then converts the infrared signal into a low-intensity
electrical signal which is connected to the headset speakers,
where a monaural sound is reproduced for the listener. The
headset utilizes a 9 volt battery for a power source (not
included).
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ISSUE:
What is the classification of the "Wireless Headset and
Infrared Transmitter," under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA)?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
The instant merchandise is prima facie classifiable under
the following subheadings:
8518 Headphones, earphones and combined microphone/speaker
sets:
8518.30.20 Headphones, earphones and combined
microphone/speaker sets: Other
* * * * * * * * * * * * *
8525 Transmission apparatus for radiotelephony,
radiotelegraphy, radiobroadcasting or television,
whether or not incorporating reception apparatus or
sound recording or reproducing apparatus; Television
cameras:
8525.10.80 Transmission apparatus: Other: Other
* * * * * * * * * * * * *
8527 Reception apparatus for radiotelephony, radiotelegraphy
or radiobroadcasting, whether or not combined, in the
same housing, with sound recording or reproducing
apparatus or a clock:
8527.90.80 Other apparatus: Other
Radiotelephony, radiotelegraphy, radiobroadcasting and
television, are all specific forms of electromagnetic radiation.
"The McGraw-Hill Encyclopedia of Science & Technology, 6th
Edition (1987), page 154, defines "Electromagnetic radiation" as
follows:
Energy transmitted through space or through a material
medium in the form of electromagnetic waves. The term
can also refer to the emission and propagation of such
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energy. Whenever an electric charge oscillates or is
accelerated, a disturbance characterized by the
existence of electric and magnetic fields propagates
outward from it. This disturbance is called an
electromagnetic wave. The frequency range of such
waves is tremendous, as is shown by the electromagnetic
spectrum in the table. (Emphasis added).
McGraw-Hill also tells us that the electromagnetic waves
emitted from a source are oscillatory in character and are
described in terms of their frequency of oscillation. Local
telephone lines (not using carrier systems) carry electromagnetic
waves with frequencies of about 200-4000 Hz. Medium-wave radio
uses frequencies of the order of 10(6th power) Hz, whereas
television utilizes frequencies of the order of 10(8th power) Hz.
However, the frequency of oscillation of infrared is much higher
than that of radiotelephony, radiotelegraphy, radiobroadcasting
or television. Specifically, infrared uses frequencies of the
order of 10(13th power) Hz. Therefore, infrared cannot be said
to be encompassed by the terms radiotelephony, radiotelegraphy,
radiobroadcasting or television, as delineated in headings 8525,
HTSUSA, and 8527, HTSUSA. See also HQ 088599, dated May 2, 1991,
in which "infrared" electromagnetic waves were distinguished from
"radio" electromagnetic waves.
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs), page 1365, state:
Headphones and earphones are electroacoustic
receivers used to produce low-intensity sound
signals. Like loudspeakers, described above, they
transform an electrical effect into an acoustic
effect; the means used are the same in both cases,
the only difference being in the powers involved.
Section XVI, Legal Note 4, provides for "Functional Units":
Where a machine (including a combination of
machines) consists of individual components
(whether separate or interconnected by piping, by
transmission devices, by electric cables or by
other devices) intended to contribute together to
a clearly defined function covered by one of the
headings in chapter 84 or chapter 85, then the
whole falls to be classified in the heading
appropriate to that function.
The instant "Wireless Headset and Infrared Transmitter" are
packaged, imported, marketed, and intended to contribute together
to perform the above clearly defined function of "headphones."
-4-
HOLDING:
The "Wireless Headset and Infrared Transmitter," "Realistic"
Cat. No. 32-2050, is packaged, imported, marketed, and intended
to contribute together to perform the clearly defined function of
"headphones." Therefore, this functional unit is classifiable
under subheading 8518.30.20, HTSUSA, which provides for:
"Headphones, earphones and combined microphone/speaker sets:
Headphones, earphones and combined microphone/speaker sets:
Other." The rate of duty is 4.9% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division