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NY 845873

Oct 13, 1989

CLA-2-85:S:N:N1:109 845873


TARIFF NO.: 8518.21.0000, 8473.30.4000

Mr. Philip W. Ackerman
Digispeech Inc.
280 Madison Avenue
New York, N.Y. 10016

RE: The tariff classification of a loudspeaker and printed circuit board set from Singapore.

Dear Mr. Ackerman:

In your letter dated September 21, 1989, you requested a tariff classification ruling.

The subject merchandise is described as a set which consists of a miniature loudspeaker and a printed circuit board packed together for retail sale. The loudspeakers are assembled in Hong Kong, shipped to Singapore, and repackaged with the printed circuit board for shipment to the United States. The printed circuit board adds to the ability of a personal computer to reproduce speech. Speech is first encoded on a software program using Digispeech techniques. The end user uses the Digispeech board and loudspeaker in conjunction with the program to play back speech on his computer. Each kit consists of one loudspeaker and one printed circuit board. Neither the loudspeaker nor the printed circuit board appear to provide the principal function of the kit.

The applicable subheading for the kit will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[s]ingle loudspeakers, mounted in their enclosures." The rate of duty will be 4.9 percent ad valorem.

The applicable HTS subheading for the printed circuit board, imported separately without the loudspeaker, will be 8473.30.4000, which provides for "[p]arts and accessories of machines of heading 8471, [n]ot incorporating a cathode ray tube," free of duty.

The applicable HTS subheading for the loudspeaker, imported separately without the printed circuit board, will be 8518.21.0000, which provides for "[s]ingle loudspeakers, mounted in their enclosures." The rate of duty will be 4.9 percent ad valorem.

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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