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NY R01288

January 25, 2005

CLA-2-39:RR:NC:SP:221 R01288


TARIFF NO.: 3926.90.9880

Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600

RE: The tariff classification of a plastic tripod support mount from Taiwan.

Dear Mr. Heck:

In your letter dated January 10, 2005, you requested a tariff classification ruling.

A picture was provided with your letter. The plastic tripod support mount will be used in factories where they will be inserted into speakers and secured with three screws, so that the speakers can later be mounted onto various tripods.

You suggest classification in heading 8518 of the Harmonized Tariff Schedule of the United States (HTS), as a part of a speaker. However, speakers are fully functional without the support mounts. Additional U.S Rule of Interpretation 1(a) states that in the absence of special language or context which otherwise requires, a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. The support mounts can be used with various items and are neither limited to use with speakers nor principally used with speakers.

The applicable subheading for the plastic tripod support mounts will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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