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NY A89139

December 4, 1996

CLA-2-85:RR:NC:1: 112 A89139


TARIFF NO.: 8537.10.9070; 8520.33.0060

Mr. Nic Adams
Fritz Companies, Inc.
3109 Neil Armstrong Boulevard
Eagan, MN 55121

RE: The tariff classification of a control panel and cassette player/recorder from Germany

Dear Mr. Adams:

In your letter dated October 31, 1996, on behalf of Telex Communications, Inc., you requested a tariff classification ruling.

As indicated by the submitted descriptive literature, both of these items are components of a TLS 2044 Language Laboratory which is used to assist students in learning a particular language. The control panel, identified as the "Central Control Panel", is used by the teacher to control interaction with the students' recording devices. These recording devices are identified as the "Student Recorder" and consist of a cassette player/recorder with additional features such as a "teacher call button" and separate volume controls for both teacher and student playback.

The applicable subheading for the "Central Control Panel" will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for other boards, panels, ..., equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity,..., for a voltage not exceeding 1,000 V. The rate of duty will be 4.3 percent ad valorem. The applicable subheading for the "Student Recorder" will be 8520.33.0060, HTS, which provides for other AC magnetic tape recorders incorporating sound reproducing apparatus. The rate of duty will be 2.3 percent ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist David Curran at 212-466-5680.


Roger J. Silvestri

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