CLA-2-85:OT:RR:NC:N1:101
Daniel S. Schiff, Vice President - Operations
Cobra Electronics Corporation
6500 W. Cortland Street
Chicago, IL 60707-4013
RE: The tariff classification of a radar detector display from China
Dear Mr. Schiff,
In your letter dated March 23, 2012, you requested a tariff classification ruling.
The items being considered are the iRAD 200 and iRAD 500 radar detector display units. You state that these devices combine the operation of a radar detector with a Bluetooth link, which allows the connection of the detector to various smartphones and allows data to be exchanged between the detector and a proprietary software application on the smartphone. The units are designed to emit an independent audio alert through an internal speaker when microwave radar signals are detected; no smartphone connection is necessary for this detection or alarm. Both units have a power cord and a mounting unit. The only difference between the iRAD 200 and iRAD 500 are the types of mounting units.
You suggested classification of the iRAD 200 and iRAD 500 in Harmonized Tariff Schedule of the United States (HTSUS) subheading 8517.62.0050, which provides for "Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other." While the Cobra iRAD 200 and the iRAD 500 contain Bluetooth technology to enable a wireless link to exchange data between a radar detector and a smartphone, the exchange of information will only occur when the iRAD products are paired with a smartphone. The iRAD devices do not contain a transceiver and have no capability to send or receive signals between the devices in any other manner than through the paired Bluetooth link between devices. As such, there is no constant exchange of data unless the iRAD devices are linked with the Bluetooth technology. However, in your submission you have stated that it is true that the iRAD devices may function only as a radar detector if the Bluetooth link is not established with a smartphone. Since the iRAD devices are not always capable of the reception and transmission of data, but are always in a mode ready to execute the function of a radar detector, the iRAD devices are more appropriately classified in a subheading other than 8517.62.0050. Therefore, subheading 8517.62.0050 is inapplicable.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states “ ... classification shall be determined according to the terms of the headings ... .” Heading 8512 provides for “Electrical … signaling equipment … of a kind used for … motor vehicles … .”
General Note 3. (h) (vi) to the HTSUS states “ ... a reference to “headings” encompasses subheadings indented thereunder.” Subheading 8512.30.00 provides for “Sound signaling equipment.”
The applicable classification subheading for the iRAD 200 and iRAD 500 will be 8512.30.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical … signaling equipment … , of a kind used for … motor vehicles … : Sound signaling equipment: Radar detectors of a kind used in motor vehicles.” The rate of duty will be 2.5%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://ww.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 Richard Laman at 646-733-3017.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division