Soundout; Walkmans; Control Switch

HQ 952996 February 10, 1993 CLA-2 CO:R:C:M 952996 RFA CATEGORY: Classification TARIFF NO.: 8537.10.00 Ms. Regina Vance Jean D. Duncan Customs Brokers, Inc. P.O. Box 20696 Atlanta Airport Atlanta, GA 30320 RE: Soundout; Walkmans; Control Switch Dear Ms. Vance: This is in response to your letter of October 16, 1992, to the District Director at Savannah, concerning the classification of Soundout under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter and sample were referred to this office for a direct response. FACTS: The merchandise, labeled as Soundout, is an electronic device which is attached to a sound source (i.e., Walkman radio device) and the user's headphones. Through the built-in microphone, Soundout will detect external sounds, such as the doorbell, telephone, a person's voice, etc., and shut out the audio signal from the sound source for a preset time so that the user can hear the external sound. Soundout has a sensitivity control which lets the user adjust the trigger level to mute the sound source. The muting time can be adjusted by the user. On the face of Soundout is a light emitting diode (LED) which flashes to show that the muting circuit is operating. Soundout is powered by a 12v alkaline battery. Soundout is in a black housing measuring approximately 2 inches in length by 1 3/8 inches in width by 1/2 inches in depth. ISSUE: What is the proper classification under the HTSUS for Soundout? 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 shall be determined according to the terms of the headings and any relative section or chapter notes. According to the literature which you provided, Soundout utilizes a built-in microphone to pick up outside sounds and then mutes the audio transmission so that the user can hear the outside sounds, such as a ringing telephone or doorbell. Because Soundout detects outside audio signals and then cuts off the audio signal attached to it, we find Soundout is classifiable as a switching device under subheading 8537.10.00, HTSUS which provides for: [b]oards, panels. . .consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity . . .[f]or a voltage not exceeding 1,000 V. . . HOLDING: Soundout is classifiable under subheading 8537.10.00, HTSUS which provides for: "[b]oards, panels. . .consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity . . .[f]or a voltage not exceeding 1,000 V. . ." The general, column one rate of duty is 5.3 percent ad valorem. Sincerely John Durant, Director Commercial Rulings Division