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HQ 967960




March 21, 2006

CLA–2 RR:CTF:TCM 967960 KSH

TARIFF NO.: 8529.90.8600

Ms. Melissa Hoffman
Ericsson, Inc.
6300 Legacy Drive
Plano, TX 75024

RE: Revocation of New York Ruling Letter (NY) R02586, dated September 27, 2005; Classification of a noise-limiting hood.

Dear Ms. Hoffman:

This is in response to your letter of October 3, 2005, in which you request reconsideration of New York Ruling Letter (NY) R02586, issued on September 27, 2005, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUS) of a noise-limiting hood. The noise limiting hood was classified in subheading 9403.90.8040, HTSUS, which provides for “Other furniture and parts thereof: Parts: Other: Other, Of metal.’’ You assert that the noise-limiting hood is classified in heading 8529.90.8600, HTSUS, which provides for “Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other: Other parts of articles of headings 8525 and 8527, except parts of cellular telephones: Other.” At your request, CBP has reviewed the classification of this item and has determined that the cited ruling is in error.

FACTS:

The noise-limiting hood is constructed from aluminum that is coated with a sound absorbent polyurethane plastic. It also includes small stainless steel brackets that are used for installation. The hood functions to reduce the noise level of the operating radio base station by approximately 10 decibels. It is designed exclusively for use within a radiotelephonic base station. A radiotelephonic base station contains all necessary transmission and or reception devices necessary for the proper operation of cellular telephone service.

ISSUE:

Whether the noise-limiting hood is classified in heading 9403, HTSUS, or in heading 8529, HTSUS.

LAW AND ANALYSIS:

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN), constitute the official interpretation at the international level. While neither legally binding nor dispositive, the EN provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. It is Customs and Border Protections’ (CBP) practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

Note 1(g) to Chapter 94, HTSUS, states in pertinent part:

This chapter does not cover:

(g) Furniture specially designed as part of apparatus of headings 8525 to 8528 (heading 8529).

Therefore, it must be determined if the article in question is a piece of furniture specially designed for apparatus of heading 8525 to 8528, HTSUS.

Heading 8525, HTSUS, covers:

Transmission apparatus for radiotelephony, radiotelegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras or other video camera recorders; digital cameras.

Heading 8529, HTSUS, provides for “[p]arts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28.”

The noise-limiting hood is used exclusively with radiotelephonic equipment. Radiotelephony equipment is classified in heading 8525, HTSUS. See HQ 962909, dated May 20, 2000. Radio base station cabinets are classified under heading 8529, HTSUS. See the E.N. to heading 8529, HTSUS, which reads in relevant part:

Subject to the general provisions regarding the classification of parts (see the General Explanatory Note to Section XVI), this heading covers parts of the apparatus of the four preceding headings. The range of parts classified here includes :

(3) Cases and cabinets specialised to receive the apparatus of headings 85.25 to 85.28.

In accordance with Note 1(g) to Chapter 94, HTSUS, the noise-limiting hood is not a part of furniture since it is used within a radio base station cabinet. Pursuant to GRI 1, the noise-limiting hood is classified in heading 8529, HTSUS. It is specifically provided for in subheading 8529.90.8600, HTSUS.

HOLDING:

The noise-limiting hood is classified in heading 8529, HTSUS. It is specifically provided for in subheading 8529.90.8600, HTSUS, which provides for ‘‘Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Other parts of articles of headings 8525 and 8527, except parts of cellular telephones: Other.’’ The column one, general rate of duty is free.

EFFECT ON OTHER RULINGS:

NY R02586, dated September 27, 2005, is hereby revoked.

Sincerely,

Myles B. Harmon, Director
Commercial and Trade Facilitation Division

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