The tariff classification of a Flexible Printed Circuit Board

NY H81017 May 21, 2001 CLA-2-85:RR:NC:MM:109 H81017 CATEGORY: Classification TARIFF NO.: 8518.90.80 Mr. Thomas W. Phalen V.P. Tax and Customs Plantronics 345 Encinal Street P.O. Box #635 Santa Cruz, CA 95060 RE: The tariff classification of a Flexible Printed Circuit Board Dear Mr. Phalen: In your letter dated May 2, 2001, you requested a tariff classification ruling. The merchandise is described in your letter as a Flexible Printed Circuit Board, Part #40463-XX and is called a FPC Assembly Tristar Transmit. It is used in telephone headsets. The product is fitted into the over-the-ear plastic portion of the headset and a microphone attached to the assembly. The product enables the headset to receive voice communication from the person wearing the headset. The headset cannot function without this component. Your fax message to this office on May 11, 2001, confirmed that the item is a printed circuit board assembly that is populated with resistors and capacitors plus one integrated circuit. They are used in telephone headsets and exceed 3.4 kHz and exceed 10 mm in diameter. The applicable subheading for the Flexible Printed Circuit Board will be 8518.90.80, Harmonized Tariff Schedule of the United States (HTS), which provides for “ Microphones and stands therefor: loudspeakers…headphones, earphones and combined microphone/speaker sets; audio frequency amplifiers; electric sound amplifier sets; parts thereof; Parts: Other: Other." 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 Linda M. Hackett at 212-637-7048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division