The tariff classification of a SkierAlert XP (SA550XP) from China

N007003 March 1, 2007 CLA-2-85:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8517.62.0050 Ms. Mandi M. Milks Office Manager Norcross Marine Products, Inc. 6881 Kingspointe Pkwy, Suite 8 Orlando, FL 32819 RE: The tariff classification of a SkierAlert XP (SA550XP) from China Dear Ms. Milks: In your letter dated February 13, 2007, you requested a tariff classification ruling. The merchandise subject to this ruling is a SkierAlert XP (SA550XP). It is a wireless water sport communication system consisting of a lightweight plastic handle and an LCD display. The plastic handle is attached to the towrope of a water skiers, tubers, or wake boarders. The LCD display is mounted onto a motorboat’s windshield with included suction cups. A water skier, tuber, or wake boarder can communicate with the occupant(s) in the boat by pressing Icon buttons on the plastic handle. The Icon buttons depict an upward arrow, a downward arrow, a U-turn arrow, a stop sign, and a house. Depressing the Icon buttons communicates messages to the LCD display, such as faster, slower, turn, stop, and home, respectively. The LCD display contains an adjustable audible alarm with unique tones for each command and automatic mute control. The display also sounds an alarm when the plastic handle is submerged in water indicating a fallen skier, tuber, or wake boarder. The applicable subheading for the SkierAlert XP (SA550XP) will be 8517.62.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division