The tariff classification of a Mobile Phone Retrofit Kit from an unspecified country

NY R00135 March 19, 2004 CLA-2-85:RR:NC:MM:109 R00135 CATEGORY: Classification TARIFF NO.: 8518.10.8040 Mr. Robert J. Resetar Customs Manager Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, GA 30328 RE: The tariff classification of a Mobile Phone Retrofit Kit from an unspecified country Dear Mr. Resetar: This office received a letter from you on February 20, 2004, in which you requested a tariff classification ruling. The merchandise is a Mobile Phone Retrofit Kit. It is described in your letter as an after-market option, which, when installed within a Porsche automobile, makes it possible for a customer to use his/her cell phone in a hands-free fashion. Based on the component breakdown listing, which you furnished within your ruling request, the Mobile Phone Retrofit Kit does not contain any loudspeakers. You suggested HTS # 8708.29.5060, which provides for “Parts and accessories of motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies: Other… other, as the classification for the Mobile Phone Retrofit Kit. However, although this is used in an automobile of Chapter 87, Note 2(f) of Section XVII of the Harmonized Tariff Schedule (HTS) excludes electrical machinery or equipment which would be classified in Chapter 85. The Mobile Phone Retrofit Kit is a hands-free telephone device consisting, in part, of a microphone and loudspeaker. Microphones and loudspeakers are provided for in Chapter 85 under Heading 8518. Therefore, the Mobile Phone Retrofit Kit cannot be classified in Chapter 87, which is part of Section XVII. The applicable subheading for the Mobile Phone Retrofit Kit will be 8518.10.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones and stands therefor: Other: Other.” The rate of duty will be 4.9 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division