The tariff classification of telephone instruments from Japan

NY 867362 October 23, 1991 CLA-2-85:S:N:N1:109 867362 CATEGORY: Classification TARIFF NO.: 8517.10.0070; 8517.10.0080; 8525.20.5000 Mr. Sal Della Ventura Sony Corporation of America Sony Drive Park Ridge, New Jersey 07656 RE: The tariff classification of telephone instruments from Japan Dear Mr. Della Ventura: In your letter dated August 14, 1991, you requested a tariff classification ruling. The submitted literature describes the subject merchandise as follows: 1. Model SPP-320 is described as a combination line telephone set and cordless handset. It features multi-channel access scanning, security code system with 1 million combinations, NR system, extended 7 day battery standby power, dual rechargeable battery packs, base speakerphone, 2 way paging/intercom between handset and base, 3-number one-touch memory dialing from handset, and 10 number speed dialing. It appears that the essential character of the combination is imparted to the combination by the line telephone set. The telephone set appears to be a single line telephone with special features. 2. Model IT-D 200 is described as a 2-line telephone with a distinctive ring for each line. It features line status indication, a speakerphone with adjustable volume, 32 number one-touch memory dialing, scratchpad memory, programmable memory pause and flash electronic hold with LED indicator, and a mute button. The applicable subheading for the SPP-320 Feature Telephone set, packed together for retail sale with the cordless handset, will be 8517.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for "[other telephone sets]." The rate of duty will be 8.5 percent ad valorem. The applicable subheading for the line SPP-320 Feature Telephone set, when imported separately, will be 8517.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for "[other telephone sets]." The rate of duty will be 8.5 percent ad valorem. The applicable subheading for the cordless handset, when imported separately, will be 8525.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[cordless handset telephones." The rate of duty will be 6 percent ad valorem. The applicable subheading for the IT-D200 2-line telephone will be 8517.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for "[multiline telephone sets]." The rate of duty will be 8.5 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