The tariff classification of an automotive speaker horn from Taiwan

NY 816473 December 4, 1995 CLA-2-85:RR:NC:MA:816473 101 CATEGORY: Classification TARIFF NO.: 8512.30.0020 Mr. Walter M. Burt Vice President INTERTRADE INDUSTRIES P.O. Box 101896 Ft. Worth, TX 76185 RE: The tariff classification of an automotive speaker horn from Taiwan Dear Mr. Burt: In your letter dated October 24, 1995 you requested a tariff classification ruling. The item concerned is megaphone-shaped and made of black, hard plastic; it is attached to a circular, metal base with a swing screw which allows the horn of the item to be adjusted vertically to varying heights. There are two plastic-coated, 17"- long wires with exposed ends connected to the bottom of the item. You state that the speaker horn will be used to provide sound for an automotive burglar alarm. The applicable subheading for the speaker horn will be 8512.30.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical . . . signaling equipment . . . for . . . motor vehicles; parts thereof: Sound signaling equipment: Horns. The rate of duty will be 2.7% 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 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 Robert DeSoucey at 212-466-5667. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division