The tariff classification of remote controls and receivers from Taiwan and Ireland

NY A86314 August 26, 1996 CLA-2-85:RR:NC:MA: 112 A86314 CATEGORY: Classification TARIFF NO.: 8543.89.9090; 8537.10.9070; 8471.60.9090; 8527.90.9090 Ms. Noelle Hailey Logitech, Inc. 6505 Kaiser Drive Fremont, CA 94555 RE: The tariff classification of remote controls and receivers from Taiwan and Ireland Dear Ms. Hailey: In your letter dated July 25, 1996 you requested a tariff classification ruling. There are five specific items for which you are requesting classification. Part number 966109-0000 is an infrared receiver for an infrared remote control. The receiver connects to a PC through a standard COM port and detects waves of infrared light which are transmitted by the remote. Part number 966108-0000 consists of a set containing an infrared receiver, and infrared remote control, and two batteries. Part number 811176-00M is a cordless computer mouse which performs the same functions as a traditional mouse, but which operates on high-end radio frequency. Part number 811177-00M is the radio receiver for the cordless mouse which is connected to the PC through the mouse port. It operates on radio frequency waves. Part number 952110-0000 consists of a set containing the cordless mouse, the radio receiver, and two batteries. The applicable subheading for the infrared receiver (Part number 966109-0000) will be 8543.89.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, ..., not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the set consisting of the infrared receiver, infrared remote control, and batteries (Part number 966108-0000) will be 8537.10.9070, HTS, which provides for other boards, panels, ..., and other bases,..., for electric control or the distribution of electricity, for a voltage not exceeding 1,000 V. The rate of duty will be 4.3 percent ad valorem. The applicable subheading for the cordless mouse (Part number 811176-00M) and the cordless mouse package (Part number 952110-0000) will be 8471.60.9090, HTS, which provides for other input or output units. The rate of duty will be 2.2 percent ad valorem. The applicable subheading for the radio receiver for the cordless mouse (Part number 811177-00M) will be 8527.90.9090, HTS, which provides for other reception apparatus for radiotelephony, radiotelegraphy, or radiobroadcasting. The rate of duty will be 6 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist David Curran at 212-466-5680. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division