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NY 852637

May 31, 1990

CLA-2-85:S:N:N1:109 852637


TARIFF NO.: 8518.21.0000, 8518.30.2000

Mr. Stephen Spraitzar
Three Embarcadero Center
Suite 1160
San Francisco, CA 94111

RE: The tariff classification of an audio extender from Hong Kong.

Dear Mr. Spraitzer:

In your letter dated May 9, 1990, you requested a tariff classification ruling on behalf of Tim Simon, Inc., San Francisco, CA.

The audio extender, identified in the submitted literature as the audio extender 1, is described in your letter as an electronic device which will enable the user to amplify sounds much like the function of a hearing aid. The main unit will include an on/off volume control, microphone jack, headphone jack, airplane adapter jack, belt clip, battery compartment, and monaural loudspeaker. The audio extender 1 does not appear to incorporate an audio amplifier. The audio extender 1 will include a telephone adapter, headphones, lanyard neck string, external microphone, and T.V attachment at the time of importation. The audio extender and the accessories appear to be a functional unit ad described in Legal Note 4 to Section XVI.

The applicable subheading for the audio extender 1 with the accessories will be 8518.30.2000, Harmonized Tariff Schedules of the United States (HTS), which provides for "Headphones, earphones, and combines microphone/speaker sets: Other." The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the audio extender 1, without the accessories, will be 8518.21.0000, HTS, which provides for "Single 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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