The tariff classification of a "Remote Control Finder" from China

NY 810572 June 14, 1995 CLA-2-85:S:N:N1:112 810572 CATEGORY: Classification TARIFF NO.: 8531.80.8040 Mr. Dale G. Vander Yacht Border Brokerage Company P.O. Box 3549 Blaine, WA 98231 RE: The tariff classification of a "Remote Control Finder" from China Dear Mr. Vander Yacht: In your letter dated May 15, 1995, on behalf of Allsop, Inc., you requested a tariff classification ruling. As indicated in the submitted descriptive literature, the "Remote Control Finder" actually consists of a battery operated remote control locator unit and a beeper unit which are used in conjunction with each other. The beeper unit is designed to be attached to the bottom of a standard remote control unit of the type used with televisions, VCR's, and other consumer electronic products. When the remote control is misplaced, the locator unit can be activated by pressing a button which, via a radio frequency signal, will cause the beeper unit to begin emitting sound. In your request, you suggest classification under 8543.80.9890 (HTS), which provides for other electrical machines and apparatus ..., not specified or included elsewhere in Chapter 85. Although the "Remote Control Finder" consists of two (2) separate items, they are imported and sold as a set. As noted in General Rule of Interpretation 3(b), classification of a set is based on the essential character of the set. In our opinion, the signaling feature imparts the essential character in this case. The applicable subheading for the "Remote Control Finder" will be 8531.80.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for other sound signaling apparatus. The rate of duty will be 2.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport