French characters .. :-( éèê ..

[Mickael - System Administrator (WebD Services)]

Hello,
By default, the characters "éèê etc. .." Not working.
Here is the error:
Charset or body misformed, rejected

My PHP code: (the $content and the PHP script is UTF-8 encoded)

               $text = iconv('UTF-8', 'UCS-2', $content);
               $url = 
"http://localhost:1425/outgoing/reports_kannel.php?number=%p&senderid=%P&smsc=%i&dlr-type=%d&time=%t&msgid="; 
. $msgid;
              
               $gateway = "username=" . urlencode('myuser')."&";
               $gateway .= "password=" . urlencode('mypass')."&";
               $gateway .= "to=" . urlencode($number)."&";
               $gateway .= "from=" . urlencode($senderid)."&";   
               $gateway .= "text=" . urlencode($content)."&";
               $gateway .= "dlr-url=".urlencode($url)."&";
               $gateway .= "dlr-mask=23&"; // 31 = All
               $gateway .= "charset=UTF16-BE&";
               $gateway .= "coding=2&";
               $gateway .= "smsc=1";

Thank you !
Mickael