CLA-2-85:RR:NC:MM:109 K85511
Ms, Roxane Peiffer
Norman G. Jensen Inc.
3050 Metro Drive
Suite 300
Minneapolis, MN 55425
RE: The tariff classification of a Variable Resistor Potentiometer/Switch, Variable Resistor Potentiometers without Switches, and a Screw from Korea and Taiwan
Dear Ms. Peiffer:
In your letter dated April 21, 2004, you requested a tariff classification ruling on behalf of Williams Sound Corporation.
The merchandise subject to this ruling is a Variable Resistor Potentiometer/Switch, three Variable Resistor Potentiometers without Switches, and one Screw. Samples of each of these items have been submitted for classification purposes. Each of the samples is being returned to you as requested.
The descriptive literature received states that the Variable Resistor Potentiometer/Switch, Part Number RVS 004, will be used in the WIR RX5 SoundPlus( Infrared Receiver. The Variable Resistor Potentiometer/Switch is a rotary switch, which also serves to control the volume level of the WIR RX5 Receiver. Since the item functions to control both electricity (switch) and the volume level (potentiometer), the principal function must be established. In our opinion, control of the flow of electricity constitutes the principal function of this item.
The Variable Resistor Potentiometers without Switches, Part Numbers RVM 103, RVS 001, and RVS 005, are used to control volume levels in different receiver devices. As per the literature received on these items, the RVM 103 will be located in the volume control knob of the Hearing Helper( Personal FM Systems, Models PFM 300/PFM 350, the RVS 001 will attach to the volume control knob of the WIR RX3 SoundPlus( Infrared Receiver, and the RVS 005 will attach to the volume control knob of the Hearing Helper( Tour Guide System, Model TGS 100.
The catalog information submitted for the Screw, Part Number FSM 1.7X5M, states that it will be utilized in the RVS 001 and RVS 005 Variable Resistor Potentiometers without Switches.
The applicable subheading for the Variable Resistor Potentiometer/Switch, Part Number RVS 004, will be 8536.50.8020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other switches, for a voltage not exceeding 1,000V. “ The general rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the Variable Resistor Potentiometers without Switches, Part Numbers RVM 103, RVS 001, and RVS 005, will be 8533.39.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical resistors (including rheostats and potentiometers) other than heating resistors; parts thereof: Wirewound variable resistors, including rheostats and potentiometers: Other: Other.” The rate of duty will be free.
The applicable subheading for the Screw, Part Number FSM 1.7X5M, will be 7318.15.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: Threaded articles: Other screws and bolts, whether or not with their nuts or washers: Other: Having shanks or threads with a diameter of less than 6 mm: Other: Other. The duty rate will be 6.2% 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 Linda M. Hackett at 646-733-3015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division