CLA-2-85:S:N:N1:109 810627

Ms. Stella C. Hall
Porter international, Inc.
9295 Siempre Viva Road
San Diego, CA 92173

RE: The tariff classification of a VIU interface from Japan

Dear Ms. Hall:

In your letter dated March 8, 1995, you requested a tariff classification ruling on behalf of Sanyo Manufacturing Corporation of San Diego, California. The item is described as a VIU (Voice Interface Unit). This unit is a programmable interface that can be connected to video networks, data apparatus, facsimile (FAX) machines, modems or line telephones. The unit performs its reception through telephone equipment. The applicable subheading for the VIU interface will be 8517.81.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "other telephonic apparatus." The rate of duty will be 4.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport