U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of cellular telephone sets from various countries.
NY L82316 February 10, 2005 CLA-2-85: RR: NC: 1:108 L82316 CATEGORY: Classification TARIFF NO.: 8525.20.9070 Ms. Ruby Wood Sevcik Nokia Inc. 6000 Connection Drive Irving, TX 75039 RE: The tariff classification of cellular telephone sets from various countries. Dear Ms. Sevcik: In your letter dated January 31, 2005 you requested a tariff classification ruling. The items in question are various configurations of cellular telephones imported in retail packages with various other components. It is specified that the cellular telephones will be packaged with components in three varying configurations. They are as follows: - Phone, charger, battery, headset, leather case/pouch/wrap, leather strap. - Phone, charger, battery, micro fiber pouch, micro fiber strap. - Phone, charger, battery, micro fiber or leather strap. Explanatory Note X to GRI 3b provides for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which: A. Consist of at least two articles which are, prima facie, classifiable in different headings. B. Consist of products put up together to meet a particular need or carry out a specific activity; and C. Are put up in a manner suitable for sale to users without repackaging (e.g. in boxes or cases or on boards). All of the aforementioned articles are prima facie classifiable in different headings. Together each enables the user to use the cellular telephone in a complete and efficient manner. The cellular telephones configured with other operational components will be imported in their retail packaging. Therefore it is the opinion of this office that the aforementioned specified items packaged together do represent a set in accordance with Explanatory Note X. In accordance, in part, with GRI 3b … goods put up insets for retail sale which cannot be classified by reference to GRI 3a, shall be classified as if they consisted of the material or component, which gives them their essential character. EN VIII to GRI 3b states that the factor, which determines essential character, will vary as between different kinds of goods. It may for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the goods. Based upon the configuration of the aforementioned sets it is the opinion of this office that the essential character of each set is imparted by the cellular telephone. It is the dominant component by value and function. It is the reason one would purchase the set. Classification will be accordingly. The applicable subheading for each of cellular telephone sets will be 8525.20.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras: transmission apparatus incorporating reception apparatus: Other … Other radio telephones designed for the Public Cellular Radiotelecommunication Service: Other. The rate of duty will be free. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division