CLA-2-85:RR:NC:N1:109
Mr. Lawrence R. Pilon
Hodes Keating & Pilon
Attorneys at Law
134 North LaSalle Street, Suite 1300
Chicago, IL 60602
RE: The tariff classification of microphone modules from an unspecified country
Dear Mr. Pilon:
In your letter dated August 24, 2007 you requested a tariff classification ruling on behalf of your client Hosiden America Corporation.
This ruling pertains to the classification of five microphone modules. They are identified within your letter as Model Numbers HHM7902, HHM7912, HHM7922, HHM7962, and HHM7972.
Your description of these microphone modules, as well as affidavits from two engineers associated with Hosiden America Corporation, confirms the following about Model Numbers HHM7902, HHM7912, HHM7922, HHM7962, and HHM7972. These microphone modules are designed and manufactured for use in motor vehicles of heading 8701 through 8705 of the Harmonized Tariff Schedule of the United States (HTSUS). They are unidirectional (cardioid) electret condenser microphones. Each of these modules is not conducive to handheld, microphone stand, or lapel use. They are designed for visible or hidden console mounting within the motor vehicle’s passenger compartment. Each microphone module has a two-conductor lead for external connection. None of the microphone modules contain a battery compartment. The frequency response of each microphone module is between 250 Hertz and 7,000 Hertz with no more than a 10 decibel deviation over frequency range. Each microphone module meets the electrostatic discharge immunity of 4,000 V (contact) and 8,000 V (air). All five microphone modules have been tested for operation between a temperature range of -40 EC through 85 EC and have functioned normally while exposed and stored within this temperature range and within a relative humidity range of 5 percent to 95 percent, not exceeding 95 percent humidity.
The applicable subheading for the five microphone modules (Model Numbers HHM7902, HHM7912, HHM7922, HHM7962, and HHM7972) is 8518.10.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Microphones and stands therefore: Other.” The rate of duty is 4.9 percent ad valorem. However, Heading 9902, HTSUS, deals with a wide variety of goods that have a temporary reduction in their rate of duty by virtue of legislative action. Subheading 9902.10.17, HTSUS, provides for “Unidirectional (cardioid) electret condenser microphone modules for use in motor vehicles of headings 8701 through 8705 (other than such modules designed for handheld, microphone stand, or lapel use), the foregoing each including wire leads for external connection, whether or not including a multi-pin board level type connector but not including a battery compartment; having a typical frequency response of 250 Hertz through 7,000 Hertz with no more than a 20 decibel deviation over frequency range and an electrostatic discharge immunity of 4,000 V (contact) and 8,000 V (air); and capable of operation and storage in the temperature range of -40EC through 85EC
and a humidity of not over 95 percent (provided for in subheading 8518.10.80).”
In order for classification to be proper within subheading 9902.10.17, HTSUS, all the aforementioned specific prerequisites must be met. Based on an analysis of the description provided of the instant microphone modules and the affidavits provided by the two engineers, the microphone modules (Model Numbers HHM7902, HHM7912, HHM7922, HHM7962, and HHM7972) meet the criteria of subheading 9902.10.17. Therefore, the applicable subheading for these five microphone modules is 9902.10.17, Harmonized Tariff Schedule of the United States (HTSUS). The rate of duty for subheading 9902.10.17 is 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