HQ 0955232 - Modification of HQ 953383; "Audioman"; HQ 955108; 8471.99.90 - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 HQ Rulings > HQ 0955232 - HQ 0955297 > HQ 0955232

HQ 955232
October 19, 1993

CLA-2 CO:R:C:M 955232 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8517.81.00; 8524.90.40

Ms. Jeanette Lingle
Traffic Specialist
Logitech, Inc.
6505 Kaiser Drive
Fremont, CA 94555

RE: Modification of HQ 953383; "Audioman"; HQ 955108; 8471.99.90

Dear Ms. Lingle:

In a letter dated February 19, 1993 (HQ 953383), you were advised that a device called the "Audioman" would be classifiable under subheading 8471.99.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: "[a]utomatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included: [o]ther: [o]ther: [o]ther: [o]ther."

This is to notify you of a change in the classification of the "Audioman" as a result of HQ 955108, of this date, a copy of which is enclosed. The "Audioman" is now classifiable under subheading 8517.81.00, HTSUS, which provides for: "[e]lectrical apparatus for line telephony or telegraphy, including such apparatus for carrier- current line systems; parts thereof: [o]ther apparatus: [t]elephonic." The general, column one rate of duty for goods classifiable under this provision is 8.5 percent ad valorem.

The software which accompanies the "Audioman" will continue to be classifiable under subheading 8524.90.40, HTSUS, which provides for: "[r]ecords, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: [o]ther: [o]ther.".

Accordingly, we are modifying HQ 953383 pursuant to 19 CFR 177.9(d)(1). The modification will not be applied retroactively to HQ 953383 [19 CFR 177.9(d)(2)] and will not, therefore, affect past transactions under those rulings. However, for the purposes of future transactions in merchandise of this type, HQ 953383 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may apply for relief from the binding effects of this decision as may be warranted by the circumstances.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling