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NY 886045

June 1, 1993

CLA-2-85:S:N:N1:109 886045


TARIFF NO.: 8518.90.3000

Mr. John Smith
Virgin Cabinets
R.R.# 1, Desbarats
Ontario, Canada POR 1EO

RE: The tariff classification of loudspeaker enclosures from Canada

Dear Mr. Smith:

In your letter dated May 12, 1993, you requested a tariff classification ruling.

The merchandise is described in your letter as high end loudspeaker enclosures. These enclosures are cabinets that are constructed from 3/4 " medium density fibreboard that allow home hobbyists to combine these cabinets with their own components to make speaker systems for their homes. The cut-out dimensions matched to cabinet internal volumes allow compatability with a wide range of driver makes and models. All cabinets have one opening in the back unless stated otherwise in the specifications sheet and rectangular speaker terminal cups with gold binding posts to fit this opening are also available. A snap-on grill is also included. The cabinets appear to be dedicated for use with loudspeakers.

The applicable subheading for the loudspeaker enclosres will be 8518.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[ other parts for loudspeakers]." The rate of duty will be 4.9 percent ad valorem.

Goods classifiable under subheading 8518.90.3000, HTS, which have originated in the territory of Canada, will be entitled to a 3.4 rate of duty under the United States - Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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