CLA-2-85: RR:NC:MM: 109 E82449
Ms. Sheri G. Lawson
PBB Global Logistics
434 Delaware Avenue
Buffalo, NY 14202
RE: The tariff classification of speakers, bare printed circuit boards, populated printed circuit boards and overlays from Taiwan
Dear Ms. Lawson:
In your letter dated May 17, 1999, you requested a tariff classification ruling.
The merchandise is described in your letter as speakers, bare printed circuit boards, populated printed circuit boards and overlays which are all component parts of pillow speakers that are used in hospital/ nursing home rooms for nurse calls, TV, radio, light and other functions. Pillow speakers are a composite machine consisting of a speaker, a control PCB, housing, overlay, and cable. The merchandise is described as follows:
· Speakers – The speakers are single loudspeakers, not mounted in their enclosure.
· Bare Printed Circuit Boards – are not flexible and are made of plastic impregnated glass and have fewer than three conducting layers (two layers).
· Literature on populated Printed Circuit Board PCB-110 was submitted. The PCB is populated with resistors, connectors, capacitors, switches and LED’s.
· Overlays – literature describes nine of the more common overlay designs. Many other designs/layouts are available for use. The overlays are a polyester/plastic die cut printed overlay that goes over switches.
The applicable subheading for the speakers will be 8518.29.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Loudspeakers, whether or not mounted in their enclosures: Other: Other.” The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the bare printed circuit boards will be 8534.00.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Printed circuits: Plastics impregnated, not flexible type: Having a base of impregnated glass: Other.” The rate of duty will be 0.9 percent ad valorem.
The applicable subheading for the populated printed circuit board will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Boards, panels, consoles, desks, cabinets and other bases equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity…For a voltage not exceeding 1,000 V: Other: Other: Other.” The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the overlays will be 8538.90.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537: Other: Other: Other.” The rate of duty will be 3.5 percent ad valorem.
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 Eileen S. Kaplan at 212-637-7048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division