Linear Amplifier; Heading 8518; Explanatory Note 85.18(D)

HQ 952861 January 4, 1993 CLA-2 CO:R:C:M 952861 DWS CATEGORY: Classification TARIFF NO.: 8543.80.90 Mr. Paul Lannuier Japan Radio Company, Ltd. 430 Park Avenue New York, NY 10022 RE: Linear Amplifier; Heading 8518; Explanatory Note 85.18(D) Dear Mr. Lannuier: This is in response to your letter of November 5, 1992, concerning the classification of certain linear amplifiers under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The merchandise consists of a linear amplifier, model no. JRL- 2000F. The high frequency (HF) amplifier features a heavy-duty power amp (PA) which provides low distortion and clean output, plus a high-speed automatic antenna tuner with a memory capacity of 1820 channels. The amplifier also comes with a high efficiency switching power supply, an automatic antenna selector, and a wireless remote control unit. It is designed for amateur radio communications. ISSUE: What is the proper classification of the linear amplifier under the HTSUS? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Amplifiers are described under heading 8518, HTSUS, which provides for: "[m]icrophones and stands thereof; loudspeakers, whether or not mounted in their enclosures; headphones, earphones and combined microphone/speaker sets; audio-frequency electric amplifiers; electric sound amplifier sets; parts thereof." In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note 85.18(D) (p. 1365) states that: High or intermediate frequency amplifiers are classified in heading 85.43 as electrical appliances having an individual function. Therefore, under Explanatory Note 85.18(D), because the linear amplifier is for high frequency application, it is classifiable under heading 8543, HTSUS. Specifically, it is classifiable under subheading 8543.80.90, HTSUS, which provides for: "[e]lectrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: [o]ther machines and apparatus: [o]ther." HOLDING: The linear amplifier is classifiable under subheading 8543.80.90, HTSUS. The general, column one rate of duty is 3.9 percent ad valorem. Sincerely, John Durant, Director