HQ 957243: Digital telephone answering machines; EN 85.20; HQ 555819; NY 864042

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

     


 

                            HQ 957243

                        February 16, 1995
                                                               


CLA-2 CO:R:C:M  957243 LTO

CATEGORY:  Classification

TARIFF NO.:  8520.20.00

Mr. George N. Grammas
Gardner, Carton & Douglas
1301 K Street, NW
Suite 900, East Tower
Washington, D.C. 20005

RE:  Digital telephone answering machines; EN 85.20; HQ 555819;
     NY 864042

Dear Mr. Grammas:

     This is in response to your letter of October 28, 1994,
requesting, on behalf of Geotek Communications, Inc., the
classification of digital telephone answering machines under the
Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

     The articles in question are referred to as "Bogen Answering
Machines," which are digital telephone answering machines.  The
machines record messages digitally on a silicon chip, rather than
on a magnetic tape.  They are wall-mountable and measure 8 inches
by 6 inches by 2.5 inches.  Voice messages and announcements are
recorded in a digital format in memory called, "Audio Random
Access Memory."  The digital information is converted back to
voice for playback.  The machines connect to one or two telephone
lines, depending on the model, using standard modular telephone
jacks.  To retrieve voice messages, a user must listen to
messages played over the machine's built-in speaker or call in
from a remote location, like most standard answering machines.

     The answering machines are used to record and playback voice
messages.  The machines accept messages for up to four to six
different people (depending on the model) and can play up to
three announcements.  A user screening calls can listen to the
message as it is recorded, interrupt the answering machine to
take the call, and, at any time, place the call on hold (during
which time the answering machine will play music if connected to                               - 2 -

a music source).  A user can also record a message on the machine
for another user.

     The machines require standard telephone line features that
can be obtained from the common carrier, such as three-way
calling.  When the telephone lines are properly configured, the
machines can automatically forward a call to another telephone
number at a remote location, to a pager or cellular telephone. 
In addition, they can detect a facsimile or data transmission and
digitally record the transmission or direct the transmission to
the fax/PC output jack.

     The face of the answering machines include:  a display panel
and function selection buttons to select, activate and define
functions; a microphone, speaker and volume control to record
greetings and to listen to messages; a message LED to indicate
whether messages have been left; and a message push button to
initiate playback of messages.

     The back of the machines include:  a power input; a memory
expansion module cover (to upgrade from 18 minutes of voice
memory to 36 minutes); a modular jack to connect to the incoming
telephone line and a modular jack to connect to the telephone set
(a second pair of jacks is provided for a two line system); a
modular jack to connect to a fax machine or PC; and a "music-on-
hold" stereo input and volume control.

ISSUE:

     Whether the Bogen digital telephone answering machines are
classifiable under heading 8520, HTSUS, which provides for other
sound recording apparatus.

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule.  GRI 1
states, in pertinent part, that "for legal purposes,
classification shall be determined according to the terms of the
headings and any relative section or chapter notes . . . ."

     The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System. 
While not legally binding, the ENs provide a commentary on the
scope of each heading of the Harmonized System, and are generally
indicative of the proper interpretation of these headings.  See
T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).

     Heading 8520, HTSUS, provides for magnetic tape recorders
and other sound recording apparatus, whether or not incorporating
                              - 3 -

a sound reproducing device.  EN 85.20, pg. 1368, states that
heading 8520, HTSUS, "covers all sound recording apparatus,
whatever the purpose for which it is intended . . . .  The
heading also includes sound recording apparatus, incorporating a
sound reproducing device."  EN 85.20, pg. 1369, further states
that the heading covers combined sound recording and reproducing
apparatus, including "[t]elephone answering machines designed to
operate in conjunction with a telephone set (but not forming an
integral part of the set) to transmit a message previously
recorded by the telephone subscriber and to record messages left
by the caller (by means of an integral sound recording device)
(emphasis in original)."

     The Bogen digital telephone answering machines are designed
to operate in conjunction with a telephone set to transmit a
recorded message and to record messages left by the caller.  The
machines, which record the messages digitally on a silicon chip,
rather than on a magnetic tape, are sound recording apparatus
incorporating a sound reproducing device.  They are therefore
classifiable under heading 8520, HTSUS, specifically under
subheading 8520.20.00, HTSUS, which provides for telephone
answering machines.  See HQ 555819, dated October 11, 1991; NY
864042, dated June 27, 1991.

HOLDING:

     The Bogen digital telephone answering machines are
classifiable under subheading 8520.20.00, HTSUS, which provides
for telephone answering machines.  The corresponding rate of duty
for articles of this subheading is 3.1% ad valorem. 

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division