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L82477 L8 Ruling Active

The tariff classification of a speaker from China

Issued March 7, 2005 by U.S. Customs and Border Protection.

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L8 L82477 (March 7, 2005)

Tariff classification

HTS codes: 8518.21.0000

Headings: 8518

Product description

The speaker imparts the essential character of this item.

CBP rationale

The applicable subheading for the speaker will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Loudspeakers, whether or not mounted in their enclosures: Single loudspeakers mounted in their enclosures.

Full text

NY L82477 March 7, 2005 CLA-2-85:RR:NC:MM:109 L82477 CATEGORY: Classification TARIFF NO.: 8518.21.0000 Ms. Joanne Meintzer Western Overseas Corporation 406 Elmwood Court Sharon Hill, PA 19079 RE: The tariff classification of a speaker from China Dear Ms. Meintzer: In your letter dated February 3, 2005, you requested a tariff classification ruling on behalf of Computer Expressions, Inc. The merchandise is described in your letter as a speaker that is enclosed in the body cavity of a plush animal (penguin). The speaker will be imported in sets of two. A sample of the merchandise was provided to this office for classification purposes and is being returned to you as per your request. The speaker imparts the essential character of this item. The applicable subheading for the speaker will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Loudspeakers, whether or not mounted in their enclosures: Single loudspeakers mounted in their enclosures.” The rate of duty will be 4.9 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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