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NY R00775




September 29, 2004

CLA-2-85:RR:NC:MM:109 R00775

CATEGORY: CLASSIFICATION

TARIFF NO.: 8518.10.8030

Mr. James F. Wynn
Senior Director, Global Supply Chain
Knowles Electronic, LLC
1151 Maplewood Drive
Itasca, IL 60143

RE: The tariff classification of Sisonic microphones from an unspecified country

Dear Mr. Wynn:

In your letter dated August 31, 2004, you requested a tariff classification ruling.

The merchandise subject to this ruling is five different Sisonic microphones. They are referred to in your letter and on the product specification literature as Sisonic Model Numbers SP0102NC3-3, SP0103NC3-3, SP0102ZE3-4, SP0102NC3-MB-3, and SP0102ZE3-PB-4.

The product specification literature for the SP0102NC3-3 states that this Sisonic microphone was developed as a cost effective alternative to traditional electret condenser microphones. Provided on tape-and-reel, Sisonic is ideally suited for high volume applications. It can be processed directly to a customer’s PCB (printed circuit board) using standard automatic pick-and place equipment, and surface mounted via standard solder reflow equipment.

The product specification literature for the SP0103NC3-3 states that this Sisonic microphone with integrated amplifier offers designers numerous features: up to 20dB gain, surface-mountable, compatible with standard solder reflow, pick-and-place with standard high speed automated equipment, low output impedance, and excellent environmental characteristics. External amplifiers amplify both signal and external noise induced in the circuit, compared to Sisonic SP0103 that amplifies the signal prior to external noise.

The product specification literature for the SP0102ZE3-4 states that this Sisonic “Zero-Height” microphone is designed for applications that have height limitations on one side of the Printed Circuit Board.

The product specification literature for the SP0102NC3-MB-3 states that this Sisonic microphone was developed as a cost effective alternative to traditional electret condenser microphones. Provided on tape-and-reel, Sisonic is ideally suited for high volume applications. It can be processed directly to a customer’s PCB (printed circuit board) using standard automatic pick-and-place equipment, and surface mounted via standard solder reflow equipment.

The product specification literature for the SP0102ZE3-PB-4 states that this Sisonic “Zero-Height” microphone is designed for applications that have height limitations on one side of the Printed Circuit Board.

In your letter you suggested classification of the aforementioned Sisonic microphones under HTSUS 8518.10.4000, which provides for “Microphones having a frequency range of 300 Hz to 3.4 kHz with a diameter of not exceeding 10 mm and a height not exceeding 3 mm, for telecommunication use.”

Both the Product Specification Part II. Frequency Response Curve and a statement within your letter reveal, that these five Sisonic microphones have a greater frequency range than 300 Hz to 3.4 kHz, that being 100 Hz to 10kHz.

Also, Additional U.S. Rules of Interpretation Note 1(a) states:

In the absence of special language or context which otherwise requires –

(a) a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong; and the controlling use is the principal use.

A query of your company’s website www.knowlesacoustics.com” states that the Sisonic microphone’s “surface mount design is ideal for high volume applications such as cell phones, laptops, PDA’s and electronic products.” Based on that statement, these five Sisonic microphones have uses other than for telecommunication use. However, neither your website, product specification literature, nor your letter have demonstrated that there is one use that exceeds all other uses. Therefore, no principal use has been established, particularly as being principally for telecommunication use.

As a result of the Sisonic microphones not meeting the 300 Hz to 3.4kHz frequency range and lack of evidence demonstrating that their principal use is for telecommunication, classification of the Sisonic microphones, Model Numbers SP0102NC3-3, SP0103NC3-3, SP0102ZE3-4, SP0102NC3-MB-3, and SP0102ZE3-PB-4 under 8518.10.4000 is not applicable. These five Sisonic microphones are best provided for in subheading 8518.10.80, as microphones other than microphones having a frequency range of 300 Hz to 3.4 kHz with a diameter of not exceeding 10 mm and a height not exceeding 3 mm, for telecommunication use.

The applicable subheading for the five Sisonic microphones, Model Numbers SP0102NC3-3, SP0103NC3-3, SP0102ZE3-4, SP0102NC3-MB-3, and SP0102ZE3-PB-4, will be 8518.10.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones and stands therefor: Other: Microphones.” 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,

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