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HQ 081395


July 12, 1989

CLA-2:CO:R:C:G 081395 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8517.10.0070

Ms. Marta Moss
Carmichael International Service
450 Carlton Court
San Francisco, California 94080-4938

RE: Programmable Telephone Answering and Recording System

Dear Ms. Moss:

In your transmittal of October 12, 1987, to the Area Director of Customs, New York Seaport, you inquire as to the tariff classification of telephone answering machines with accessories from unspecified countries. Our ruling follows.

FACTS:

Submitted catalog pages depict the Onyx Centre (Electronics) Limited programable telephone answering and recording system. The model 200 incorporates a telephone with hand-free or private talking functions, push-button telephone keyboard and detachable handset, AM/FM clock radio, and cassette recorder/player. The model 300 incorporates the same telephone apparatus, an AM/FM radio, cassette recorder/player, data-bank computer, and clock/calculator.

ISSUE:

Is the programmable answering and recording system a composite machine classifiable according to its principal function?

LAW AND ANALYSIS:

General Rule of Interpretation (GRI) 1, HTSUSA, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Machines and mechanical appliances having individual functions are among the articles classifiable in Chapter 84,

HTSUSA, while electrical machines and apparatus having individual functions are among the articles classifiable in Chapter 85. Both chapters are in Section XVI, HTSUSA. Legal Note 3 of Section XVI states that unless the context requires otherwise, composite machines consisting of two or more machines fitted together to form a whole and other machines adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.

Both the models 200 and 300 are advertised as telephone answering and recording systems. The model 200 incorporates switchable telephone with hand-free or private talking functions, pushbutton telephone keyboard, and detachable telephone handset, among its features. In addition to the telephone apparatus, the model 300 has a microprocessor that regulates both the telephone functions and a data-bank computer that stores up to 70 names and telephone numbers. We also note that in both models the radio automatically turns off when the the hand-free phone is in use.

From the available information it appears that consumers would be attracted to the telephone answering and recording system primarily because of its telephone features. We therefore conclude, for the purposes of Note 3 to Section XVI, that the programmable telephone answering and recording system is to be classifiable as if it consisted only of the telephone component. Noting GRI 1, therefore, the programmable telephone answering and recording system is provided for in Heading 8517 as electrical apparatus for line telephony or telegraphy, including such apparatus for carrier-line systems.

HOLDING:

The programable answering and recording system, models 200 and 300, is classifiable under the provision for Other single line telephone sets, in subheading 8517.10.0070. The rate of duty is 8.5 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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