CLA-2-85:OT:RR:NC:N4:109

Donovan Hammer
Lightspeed Technologies, Inc.
11509 SW Herman Road
Tualatin, OR 97062

RE: The tariff classification of wireless digital telecommunication base stations from Taiwan

Dear Mr. Hammer:

In your letter, which was received by this office on March 15, 2016, you requested a tariff classification ruling.

The items concerned are referred to as Digital Enhanced Cordless Telecommunication (DECT) audio base stations (Models Topcat - TRX-TCA, Redcat Access - TRX-RCA, 955 Access - TRX-955 and Access Link - TRX-AL). Each of these devices is used as part of the Access systems communication platform. This communication platform is used within a school classroom to enhance the listening and learning environment. Each Access system is made up of a wireless audio base station that communicates with various wireless audio devices in that room. The items concerned represent the four models of base stations that are available for this system. The model used would depend on the physical configuration of a particular classroom.

These wireless base stations are the brains of the system. They are responsible for facilitating the reception and transmission of wireless audio and data control signals between the various components of the system. The system would not be capable of operating without the use of one of the base stations, the various components/wireless transceivers cannot function on their own. In use, these units allow teachers to address an entire class or individual small groups as well as listen in on small groups and/or have students talk to the entire class.

The applicable subheading for the four models of base stations (Topcat - TRX-TCA, Redcat Access - TRX-RCA, 955 Access - TRX-955 and Access Link - TRX-AL) will be 8517.61.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…: Other apparatus for transmission or reception of voice, images, or other data…Base stations.” The rate general of duty will be 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 Steven Pollichino at [email protected].

Sincerely,

Deborah C. Marinucci
Acting Director
National Commodity Specialist Division