CLA-2-85:OT:RR:NC:N2:209
Mr. Robert Grasing
Sandler, Travis & Rosenberg, P.A.
24 Smith St. Building 2, Suite 102
Pawling, NY 12564
RE: The tariff classification of printed circuit board assemblies for avalanche beacons from China
Dear Mr. Grasing:
In your letter dated September 9, 2018, you requested a tariff classification ruling on behalf of your client, Backcountry Access Inc.
The items concerned are printed circuit board assemblies (PCBAs) installed within the back half of a plastic housing. These assemblies are used in the manufacture of avalanche beacons. The avalanche beacons are referred to as the Tracker2 (“T2”), the Tracker3 (“T3”), and the TrackerS (“TS”).
All three beacons function in the same basic way: (1) as a transmitter, emitting a pulsed radio signal that can be detected by other transceivers, and (2) as a receiver that detects the radio signal emitted by other transceivers. The devices are used to locate lost or buried (as in a snow avalanche) skiers, snowboarders, hikers, etc. The devices works as both a radio frequency location transmitter tag that transmits a unique signal and as a radio frequency reception device that when activated receives the distress transmission signal and then directs the user (emergency rescue team) to the lost or buried individual.
As a transmitter, these devices would be strapped to the bodies of skiers, snowboarders, snowmobilers, etc. The wearer then sets the devices to “transmit” mode. The beacons will then emit a continuous signal using the 457 kilohertz (kHz) international frequency standard for avalanche beacons. When a separate beacon is set to “receive” mode by rescuers, the beacon will detect the signals of beacons worn by buried or in-distress users. The receiving beacon will interpret the transmission and issue both audible and visual signals. The audible and visual signals direct the searcher to the buried or injured individual wearing a beacon in transmitter mode. The beacons do not have GPS or other navigational functionality.
All three beacons are assembled, programmed, calibrated, and tested in the United States from imported components. The components that are assembled into each tracker consist of: (1) PCBAs, which are populated with various circuitry and discrete components, but are imported without any firmware or software, making them non-functional at the time of importation—both the T2 and T3 trackers utilize two PCBAs (one digital and one analog), while the TS uses a single PCBA; (2) A front housing made of molded plastic containing, among other things, LED lenses; (3) A rear housing made of molded plastic and containing, among other things, the battery area and contacts; and (4) The remaining 15 parts are the screws, gaskets, U.S. origin batteries, and a lanyard.
The products at issue consist of each beacon’s PCBA(s) installed within a corresponding molded plastic back case. The assembled PCBA functions as the main processing board for each beacon. They are populated with all of the physical hardware required for each beacon to function including: RF transceivers, LEDs, microcontrollers, digital logic chips, memory chips, diodes, capacitors, relays, transistors, switches, antennae, switch detectors, inductors, audio amplifiers, IC accelerometers, IC gates, diodes, IC mixers, oscillating crystals, voltage regulators, speakers, etc. After importation, the PCBAs are programmed with U.S. - origin firmware and software, subjected to diagnostic testing, assembled with the remaining components into a complete beacon, calibrated, subjected to final performance testing, inspected, and packaged for retail sale.
Based upon the facts submitted, this office is of the opinion that under GRI 2(a), the PCBA subassemblies possess the essential character of the finished tracker beacons.
The applicable subheading for the printed circuit board assemblies (PCBAs) installed within the back half of the plastic housings for the avalanche beacons referred to as the Tracker2 (“T2”), the Tracker3 (“T3”), and the TrackerS (“TS”) will be 8531.80.9051, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric sound or visual signaling apparatus…: Other apparatus: Other: Other.” The general rate of duty will be 0.3%.
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 the World Wide Web at https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division