NY J83054

April 9, 2003

CLA-2-85:RR:NC:1:108 J83054

CATEGORY: Classification

TARIFF NO.: 8525.20.9080

Ms. Aasha Desloge-Kurr

Best Buy

7601 Penn Ave S, Bldg. D4

Richfield, MN 55423

RE: The tariff classification of a cordless handset from China.

Dear Ms. Desloge-Kurr:

In your letter dated April 3, 2003 you requested a tariff classification ruling.

The item in question is a cordless handset, model 2300, that is imported without the base system. It is designed for use exclusively with the AT&T 2.4 GHz 2320, 2355 or 2365 telephone systems. This particular cordless handset employs digital spread spectrum, frequency hoping technology, multi-handset capability, cordless handset speakerphone, a fifty number directory, 2 way page and intercom, programmable ringer, conference calling, call transfer, any key answer, on –hook dialing, last 5 number redial, mute and headset capability.

This ruling covers only the individually imported cordless handset and not a complete cordless telephone.

The applicable subheading for the cordless handset, model 2300 will be 8525.20.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 and other video camera recorders; digital cameras: Transmission apparatus incorporating reception apparatus: Other … Other. The rate of duty will be free.

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 Michael Contino at 646-733-3014.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division