The tariff classification of the Andrea ANC 200 anti-noise computer handset from China

NY A87618 October 2, 1996 CLA-2-85:RR:NC:MA:109 A87618 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Mr. E. Brownell Johnston, Jr. Arthur Andersen LLP 1345 Avenue of the Americas New York, NY 10105-0032 RE: The tariff classification of the Andrea ANC 200 anti-noise computer handset from China Dear Mr. Johnston: In your letter dated July 15, 1996 you requested a tariff classification ruling on behalf of Andrea Electronics Corporation, Long Island City, New York. The merchandise is described in your letter and accompanying literature as the Andrea ANC 200 anti-noise computer handset. A sample was submitted. It uses advanced (ANC) Active Noise Cancellation Microphone Technology. The handset provides front end interface which is critical to all computer voice recognition applications. This handset is designed for applications such as direct dictation of the user to the computer. The enhanced voice quality would reduce misspelling by the computer caused by background interference. The handset includes a microphone, and speaker. It is designed to be used as a handset, or as a freestanding microphone. There is a switch in the handset that switched the microphone from handset to desktop use. The two-pronged wiring has male jacks which connect the handset to the microphone and speaker connections on computers equipped with voice/sound capabilities. The applicable subheading for the Andrea ANC 200 anti-noise computer handset will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "...combined microphone/speaker sets: [o]ther." The rate of duty will be 4.9%. 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 Eileen S. Kaplan at 212-466-5673. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division