CLA-2-85:S:N:N1:109 864579

Mr. William Ortiz
S.J. Stile Associates Ltd
153-66 Rockaway Boulevard
Jamaica, New York 11434

RE: The tariff classification of a voice mail card from India

Dear Mr. Ortiz:

In your letter dated June 24, 1991 you requested a tariff classification ruling on behalf of Susco Electronics, Farmingdale, N.Y.

The voice mail card is described in the submitted literature as an intelligent auto-answering and voice mailing system operating on IBM compatible PC/XT/AT/386 computers. It allows users to control and interrogate a remote computer from their telephones. It also receives and delivers responses in human voice. The Susco voice mail card has four basic functions, auto- answering machine, automatic operator, inbound telemarketing, and outbound telemessaging.

The applicable subheading for the Susco voice mail card will be 8517.81.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "other telephonic apparatus." The duty rate will be 8.5 percent ad valorem.

Articles classifiable under subheading 8517.81.0020, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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