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NY 851894

May 14,1990

CLA-2-85:S:N:N1:108 851894


TARIFF NO.: 8523.13.0020; 8518.30.2000

Barbara Klausman
James J. Boyle & Co.
315 S.W. 5th Avenue #520
Portland, OR 97204

RE: The tariff classification of a stereo headphone from Hong Kong packaged with a blank audio tape from Korea.

Dear Ms. Klausman:

In your letter dated April 23, 1990, on behalf of your client Labtec Enterprises, you requested a tariff classification ruling.

Classification is requested on a model CP-560 unit, packaged for retail sale, containing a blank tape and stereo headphone.

General Rules of Interpretation are applied in order. Before applying GRI 2 or 3, GRI(1) must first be considered. GRI(1) states that "classification shall be determined according to the terms of the headings and any relevant section or chapter notes". The language of the headings, subheadings, and chapter notes is the main source of information to be used when one is classifying merchandise. Chapter 85 Note (6) states "records, tapes and other media of heading 8523 or 8524 remain classified in those headings, whether or not they are entered with the apparatus for which they are intended". Accordingly a tape or other media packaged or entered with any other item must be separately classified (GRI (1) ).

The applicable subheading for the blank cassette audio tape will be 8523.13.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared unrecorded media for sound recording. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the stereo headphone will be 8518.30.2000, HTS, which provides for headphones. 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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