MEMS microphone classification: complete microphone assembly placed under tariff item 85181000, not electronic integrated circuit heading.

Classification of a MEMS microphone turned on the terms of the tariff headings, Chapter Note 12 to Chapter 85, and Rules 1 and 6 of the General Rules for Interpretation. Although the product had IC-like packaging and used MEMS technology, it was found to be a complete microphone assembly and not an electronic integrated circuit or multi-component integrated circuit under heading 8542. Its essential character remained that of a microphone, so it was classifiable under tariff item 85181000 and not under 85423900.

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Issues: Whether MEMS microphone is classifiable under tariff item 85423900 as an electronic integrated circuit or under tariff item 85181000 as a microphone.

Analysis: Classification was determined by the terms of the headings and the relevant chapter notes under Rule 1 and Rule 6 of the General Rules for Interpretation. Chapter Note 12 to Chapter 85 gives precedence to heading 8542 for articles that satisfy the definition of electronic integrated circuits and multi-component integrated circuits, but the product in question was found to be a complete microphone assembly rather than an integrated circuit. The product was described in the technical literature and on the record as a MEMS microphone with IC-like packaging for surface mount assembly, but the ruling held that it did not answer the definition of an MCO under heading 8542. On the contrary, its essential identity remained that of a microphone, and the classification was not altered by the presence of MEMS technology or by the proposed end use.

Conclusion: The goods are classifiable under tariff item 85181000 and not under tariff item 85423900.

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