Telephone Answering Machine Main PCB from China
Printed circuit assembly containing the microcontroller, memory, and signal processing chips specifically designed for telephone answering machines of heading 8521. It handles voice recording, playback, and call detection functions. Classified under 8522.90.45.00 as a dedicated part for answering machines.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify the PCA is solely for answering machines with technical specs and diagrams; generic PCBs may reclassify
• Include Bills of Materials (BOM) listing components tied to 8521 apparatus
• Watch for undervaluation audits on high-value ICs