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June 14, 1999

CLA-2-85:RR:NC:1:108 E83280


TARIFF NO.: 8520.20.0040

Mr. Juan Dominguez
Wal-Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a telephone answering machine from China.

Dear Mr. Dominguez:

In your letter dated June 9,1999 you requested a tariff classification ruling.

The item in question is a digital telephone answering machine. It is marketed as the Bell South Digital Answering Machine, model 1188AV. It is designed to record up to 14 minutes of telephone messages, which can be accessed via push button controls. The answering machine is designed to be used in conjunction with a telephone. It does not incorporate a telephone.

The applicable subheading for the Bell South Digital Answering Machine model 1188AV will be 8520.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: Telephone answering machines Announce and record machines. The rate of duty will be free.

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 Michael Contino at 212-637-7039.


Robert B. Swierupski

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