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NY 843477

Aug 17, 1989

CLA-2-85:S:N:N1:109 843477


TARIFF NO.: 8518.22.0000, 4202.92.9020

Ms. Barbara J. Klausman
James J. Boyle & Co.
315 S.W. 5th Avenue
Portland, OR 97204

RE: The tariff classification of stereo loudspeakers from Taiwan.

Dear Ms. Klausman:

In your letter dated July 11, 1989, on behalf of Labtec Enterprises, Vancouver, Wa.,you requested a tariff classification ruling.

The merchandise appears to be multiple loudspeakers, mounted in the same enclosure. They will be imported together with a nylon carrying case which appears to be specially fitted to contain loudspeakers and a walkman stereo player. The walkman stereo player will not be included in the shipment.

The applicable subheading for the loudspeakers and nylon carring case, when imported together in the same shipment, will be 8518.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[m]ultiple loudspeakers, mounted in the same enclosure." The rate of duty will be 4.9 percent ad valorem.

If imported separately the applicable HTS subheading for the carrying case will be 4202.92.9020, which provides for "[t]runks, suitcases...and similar containers, other, other." The rate of duty will be 20 percent ad valorem.

The carrying case, when imported separately, falls within textile category designation 670. As a product of Taiwan this merchandise is subject to quota and visa based on international trade agreements.

Due to the changeable nature of these agreements you are advised to contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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