CLA-2-85:RR:NC:N1:112 R02825
Dennis Heck
Corporate Import Compliance Manager
Yamaha Corporation of America
P.O. Box 6600
Buena Park, CA 90622-6600
RE: The tariff classification of infrared remote controls from unspecified countries
Dear Mr. Heck,
In your letter dated November 9, 2005, you requested a tariff classification ruling.
The items concerned are battery-operated, rectangular, hard plastic, handheld devices which control the operations of machines and equipment utilizing an infrared frequency. By pressing various-sized push-buttons on the device, the operations of projectors, receivers, CD players/recorders and DVD players/recorders are controlled.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... “. Heading 8543 provides for “Electrical ... apparatus, having individual functions, not specified or included elsewhere ... “.
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTS by offering guidance in understanding the scope of the headings and the GRIs. EN 85.43 (18) states, “The heading includes ... Cordless infrared devices for the remote control of ... electrical equipment.”.
General Note 3. (h) (vi) to the HTS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”.
The applicable subheading for the Infrared Remote Controls will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere ... : Other machines and apparatus: Other: Other: Other: Other: Other”.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division