CLA-2-85:OT:RR:NC:N1:109
Ms. Roxanne Peiffer
Norman G. Jensen, Inc.
3050 Metro Drive, Suite 300
Minneapolis, MN 55425-1545
RE: The tariff classification of four listening systems from an unspecified country
Dear Ms. Peiffer:
In your letter dated July 12, 2010, you requested a tariff classification ruling on behalf of your client, Williams Sound Corp.
The merchandise subject to this ruling is four listening systems. They are identified within your letter as Models WIR238 (TV Infrared Listening System), WIR240 (TV Talker Infrared System), WIR250 (TV Talker Infrared System), and WFM260 (TV Talker FM System). These listening systems provide auditory assistance to overcome background noise, reverberation, or distance from a sound source because they amplify the audio coming from the sound source. Each listening system sends out a signal via infrared or FM to a receiver and amplifies the audio signal. The receiver is worn by a person needing additional volume from the audio device that it is connected to. The listening systems can be used for hearing assistance in conference rooms or while listening to the audio from a television or another type of audio equipment. A sample of each item was submitted for classification purposes and is being returned to you as per your request.
Each of the listening systems contains a receiver, a transmitter, stereo RCA cables, a power supply, a TV microphone, and two rechargeable batteries. They are imported packaged together in retail packaging. The stereo RCA cables connect to the input jacks on the back of each WIR238, WIR240, WIR250 and WFM260 transmitter, while the other end of the stereo RCA cables connect to the audio out jack of a television, DVD, stereo, cable box, VCR, satellite receiver or another type of audio equipment.
The WIR238, WIR240, and WIR250 are infrared listening devices and the WFM260 is an FM listening device. The WFM260, however, does not execute its function via an FM signal nor by utilizing an unused FM frequency. It performs electro-magnetically by means of induction.
Listening systems WIR238, WIR240, and WIR260 are each referenced in your letter as an “under the chin receiver”. The “under the chin” style receiver is worn by the user. It has earpieces (earbuds) that connect to the receiver. The earpieces fit in the user’s ears, while the receiver is located under the chin of the user. WIR238, WIR240, and WIR 260 incorporate an infrared receiver that converts the infrared signal into a low-intensity electrical signal and sends it to the earpieces where sound is reproduced for the listener.
The WFM250 is referenced as a “neckloop receiver”. The “neckloop” style receiver is a cord that inducts the audio signal into a user’s hearing aid that has T-Coils installed. The cord is worn around the neck of the user and the body of the receiver rests on the user’s chest. The user must switch their hearing aid to the T-Coil position for this system to operate correctly. It does not convert an electrical effect into an acoustic effect. It converts infrared signals into electromagnetic signals. It is the attached hearing that then converts the electromagnetic signals into an audio/acoustic effect.
Explanatory Note 85.18 (C) “Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers” states:
“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.”
As was determined to be the case with the wireless headset and infrared transmitter, components of the “Realistic” headphone system Cat No. 32-2050, in Headquarters’ Ruling Letter 089160, the instant receiver, a transmitter, stereo RCA cables, power supply, TV microphone, and two rechargeable batteries of WIR238, WIR240, and WIR260 are packaged, imported, marketed, and intended to contribute together to perform the above clearly defined function of "headphones." Therefore, these functional units are classifiable under subheading 8518.30.20 as headphones.
The WIR250 is not classifiable under heading 8518 because it does not convert/transform an electrical effect into an acoustic effect, as is the function of headphones. Rather, it receives infrared signals from the receiver and converts the signals into electromagnetic signals, which, in turn, is converted by an attached hearing aid into an audio/acoustic effect. As such, it is more appropriately classifiable under heading 8517 as transmission apparatus because together the components contribute to the functions of reception, conversion, and transmission. Therefore, this functional unit is classifiable under subheading 8517 as transmission apparatus.
The applicable subheading for the WIR238 (TV Infrared Listening System), WIR240 (TV Talker Infrared System), and WFM260 (TV Talker FM System) will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Other.” The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the WIR250 (TV Talker Infrared System) will be 8517.62.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” The rate of duty will be free.
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 Linda M. Hackett at (646) 733-3015.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division