The tariff classification of "ASSIST PC BASED DIGITAL VOICE RECORDER" (microphone/loudpeaker combination) from Taiwan

NY 884514 April 28, 1993 CLA-2-85:S:N:N1:109 884514 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Mr. Ray Reynolds Lee Hardeman Customs Broker, Inc. 4742 Aviation Parkway Suite B College Park, GA 30349-6000 RE: The tariff classification of "ASSIST PC BASED DIGITAL VOICE RECORDER" (microphone/loudpeaker combination) from Taiwan Dear Mr Reynolds.: In your letter dated March 24, 1993, you requested a tariff classification ruling, on behalf of PCvoice, Roswell, GA. The subject merchandise, identified in the submitted literature as the ASSIST PC-based digital voice recorder, is described as a device which can be used to record, playback and edit messages. The "ASSIST" appears to consist of a microphone, loudspeaker and pushbutton and volume controls. The applicable subheading for the "ASSIST" will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[microphone/loudspeaker combinations." The rate of duty will be 4.9 percent 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 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. Sincerely, Jean F. Maguire Area Director New York Seaport