The tariff classification of the 77HP2 PCB ASSBY W/Cord from Taiwan

NY I82174 June 13, 2002 CLA-2-90:RR:NC:N1:105 I82174 CATEGORY: Classification TARIFF NO.: 9030.90.8840 Ms. Maryse Rey InteSys Technologies, Inc. 1300 N. Fiesta Blvd. Gilbert, AZ 85233-1604 RE: The tariff classification of the 77HP2 PCB ASSBY W/Cord from Taiwan Dear Ms. Rey: In your letter dated May 13, 2002, for Tempo-Research Corporation, Inc. (Progressive Electronics, Inc.), you requested a tariff classification ruling. The sample is a small populated circuit board, about 2 by 1 inch, with resistors, ICs, a physical 3-way toggle switch, two LEDs, and an on-off switch. Three rubber insulated cables are soldered to the circuit board. Two have alligator clips at the other end and one has a male, push-in phone jack. From the literature, the finished product will be in a plastic case, have the electrical connections for a 9 volt battery, etc. While you provide no explanation about exactly what other electronics will be needed for the finished item to operate, the sample is apparently a hefty portion of the total. You state, “ End use of this equipment is to check whether the condition of telephone lines are satisfactory – identify tip and ring (polarity test), line condition, verify lines, send tone and test continuity on telephone lines- Also can be used in conjunction with a telephone test set (buttset) to supply talk power.” The flyer for the completed item describes its Operation as follows: “Identifying tip & ring (polarity test), indicating line condition, verifying lines, supplying talk power, sending tone and testing continuity using the cont position and maintenance.” You propose classification in HTS 9031.90.80. However, HTS 9030 describes the item so the “other” of the 9031 heading does not apply. The applicable subheading for the 77HP2 PCB ASSBY W/CORD will be 9030.90.8840, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” parts and accessories of “other” instruments and apparatus for measuring or checking electrical quantities, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers.) The general rate of duty will be 1.7 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division