The tariff classification of a Noise Canceling Remote Jack Unit from New Zealand

N053147 March 11, 2009 CLA-2-85:OT:RR:E:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Mr. Matthew Bykowski Customs Compliance Manager Panasonic Avionics Corporation 22333 – 29th Drive SE Bothell, Washington 98021 RE: The tariff classification of a Noise Canceling Remote Jack Unit from New Zealand Dear Mr. Bykpwski: In your letter dated February 27, 2009, you requested a tariff classification ruling. The item concerned is referred to as a Noise Canceling Remote Jack Unit (item # RD-NA1010-96). This unit is comprised of an insulated electrical cable with a “JST” connector on one end and a noise canceling remote jack assembly on the opposite end. The noise canceling remote jack assembly is a plastic housing that contains, three populated printed circuit boards and three separate female audio connectors. In part, the PCBs incorporate a noise cancellation filter, a high pass filter, and an audio equalization filter. The unit can be used with a variety of audio headphones. The noise canceling electronics within this device provide noise cancellation/filtration when connected to Class A headphone, where audio is given and noise signals are returned to the unit. This unit also supports powered noise cancellation Class B headphones, where the jack unit gives the power and audio and Class C headphones, where only audio is given. In use, this device would be mounted within the armrest of an airplane passenger seat. It is situated between the audio headphone device and the Panasonic In-Flight Entertainment System. When used with a Class A headphone this device provides ambient noise cancellation/filtration. The applicable subheading for the Noise Canceling Remote Jack Unit (item # RD-NA1010-96) will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other.” The rate of duty will be 2.6%. 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 Steve Pollichino at (646) 733-3008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division