The tariff classification of 1306 & 1506 Answering Systemfrom Mexico

NY 864042 June 27, 1991 CLA-2-85:S:N:N1:109 864042 CATEGORY: Classification TARIFF NO.: 8520.20.00; 8517.10.00; 8523.11.00 Mr. J. G. Bradford Guilford Center P.O. Box 25000 Greensboro, NC 27420-5000 RE: The tariff classification of 1306 & 1506 Answering System from Mexico Dear Mr. Bradford: In your letter dated May 29, 1991 you requested a tariff classification ruling. Your letter requests the tariff classification of the following articles: The 1306 Remote Answering System is designed for use with modular telephones connected to ordinary inside premises telephone wiring. The 1306 system comes complete with a seven (7) foot telephone line cord, a power cord with A.C. transformer, and an MC-60 micro-cassette tape. The unit does not include a telephone set. The 1506 Remote Answering system is a telephone - telephone answering system which is fully modular for easy connection to ordinary inside premises telephone wiring. The 1506 system comes complete with a seven (7) foot telephone line cord, a power cord with A.C. transformer, an MC-60 micro-cassette tape, a telephone handset, and a six (6) foot coiled handset cord. The telephone handset included with this system has a selectable push button dial which will work with either tone or rotary telephone service. It can be set to work directly with long distance or certain services that require tone signaling, including some tone activated computer systems. The submitted samples are marked "Made in Taiwan." However, you have advised us that you intend to produce these systems in Mexico. The applicable subheading for the 1306 Answering System will be 8520.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Telephone answering machines." The duty rate will be 3.9 percent ad valorem. The applicable HTS subheading for the 1506 answering system will be 8517.10.0050, which provides for "Telephone sets incorporating an automatic telephone answering device." The rate of duty will be 8.5 percent ad valorem. The applicable HTS subheading for the included MC-60 microcassettes will be 8523.11.0000, which provides for "Prepared unrecorded media for sound recording or similar recording of other media, of a width not exceeding 4mm." The rate of duty will be 4.2 percent ad valorem. Articles classifiable under subheading 8517.10.0050 and 8520.20.0040, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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