MEMS microphone classification under Customs Tariff, not an integrated circuit or MCO and therefore classifiable under Sub-heading 85181000

Advance ruling application addressed classification of MEMS microphones. Applying the General Rules for Interpretation of the Harmonized System, the Authority found the devices are not multi-component integrated circuits (MCOs) or integrated circuits but assemblies constituting a complete machine or device and thus fall outside the MCO definition in the Explanatory Notes; consequence: they are classifiable under the tariff subheading for microphones. The Authority also treated an advance ruling as maintainable despite earlier imports where jurisdiction is not ousted, enabling issuance of a ruling to determine appropriate classification.

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Issues: (i) Whether the product described as a MEMS microphone is classifiable under Tariff Item 85423900 as an electronic integrated circuit / multi-component integrated circuit (MCO) or under Tariff Item 85181000 as a microphone.

Analysis: The Authority examined the product's construction, technical literature, HS Explanatory Notes and Chapter Notes to Chapter 85, and competing decisions cited by the applicant and the department. The applicant's submission that the product is a multi-component integrated circuit (MCO) composed of silicon-based MEMS sensor, ASIC amplifier, PCB substrate and package was considered against the Explanatory Notes' definition and exclusions for MCOs and electronic integrated circuits. The General Rules for Interpretation (GRI), including Rule 1 and Rule 6, and the precedence of headings set out in the Chapter Notes were applied to determine whether the product falls within the terms of heading 85.42 or is more specifically described by heading 85.18. The Authority also noted technical descriptions in public-domain sources showing that MEMS microphones are miniature machines combining mechanical and electronic components and observed that the product functions as a complete microphone device intended for use as such. The departmental comments relying on GRI 3(a) and the specific description of heading 85.18 were considered, and the Authority applied GRI 1 and GRI 6 to determine classification at the sub-heading level.

Conclusion: The product is classifiable under Tariff Item 85181000 (Microphones and stands therefor). The applicant's request to classify the goods under Tariff Item 85423900 is rejected; classification under 85181000 is affirmed in favour of Revenue.

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