CLA-2-85:OT:RR:NC:N1:108

Mr. Sean Doran
MSR Customs Corporation
1 Peace Bridge Plaza, Ste. 213
Buffalo, NY 14213

RE: The tariff classification of a wireless audio/video transmitter from Taiwan or China

Dear Mr. Doran:

In your letter dated December 18, 2013, on behalf of Circus World Displays, you requested a tariff classification ruling.

The subject merchandise is a wireless audio/video transmitter which consists of a television transmission device with a separate receiver, model NY-GS3200. This transmission device can be connected, via an audio/video composite connection cable, to such devices as a TV set top box, DVD player or gaming console, for the purpose of wirelessly transmitting the audio/video signal to the receiver. It is noted that the receiver is connected, via an audio/video composite connection cable, to another device such as a remotely located television.

This merchandise, which is designed to primarily transmit to a television, is stated not to contain a modem or any type of technology to connect to the Internet. Moreover, it is stated not to incorporate any type of television tuner or any capability to record any information.

This television transmission device with receiver is considered to be a functional unit for tariff classification purposes, both of which are intended to contribute together to the clearly defined function of television transmission.

You are requesting that this merchandise be classified in subheading 8525.60.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transmission apparatus for radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; … :Transmission apparatus incorporating reception apparatus: Other. However, since this transmission device is more specifically provided for elsewhere, consideration of classification in subheading 8525.60.2000, HTSUS, is precluded.

The applicable subheading for this merchandise will be 8525.50.3040, HSUS, which provides for Transmission apparatus for radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Transmission apparatus: Television: Other: Other: Other. The rate of duty will be 1.8 percent ad valorem.

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 Lisa Carllo at (646) 733-3014.

Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division