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L86104 L8 Ruling Active

The tariff classification of "Soundact" from Korea

Issued August 8, 2005 by U.S. Customs and Border Protection.

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L8 L86104 (August 8, 2005)

Tariff classification

HTS codes: 8518.21.0000

Headings: 8518

Product description

” It is a vest-like 100% polyester sports-shoulder jacket harness. The shoulder jacket harness has 2 pouches, each containing a speaker. It also has a compartment to hold an MP3 player, but is not imported with the MP3 player. Therefore, this ruling pertains to the classification of the shoulder jacket harness and the two speakers. The speakers can be plugged into the MP3 player so that bikers, messengers, athletes, etc. can listen to music while performing various tasks.

CBP rationale

The applicable subheading for the ”Soundact” 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 L86104 August 8, 2005 CLA-2-85:RR:NC:MM:109 L86104 CATEGORY: Classification TARIFF NO.: 8518.21.0000 Ms. Sue Lee Import Manager Transgate International, LLC International Freight Forwarder & Customhouse Broker 175-01 Rockaway Blvd., Suite #215 Jamaica, NY 11434 RE: The tariff classification of “Soundact” from Korea Dear Ms. Lee: In your letter dated July 6, 2005, you requested a tariff classification ruling on behalf of Overflow International, Incorporated of New York, NY The merchandise that is the subject of this ruling is identified as “Soundact.” It is a vest-like 100% polyester sports-shoulder jacket harness. The shoulder jacket harness has 2 pouches, each containing a speaker. It also has a compartment to hold an MP3 player, but is not imported with the MP3 player. Therefore, this ruling pertains to the classification of the shoulder jacket harness and the two speakers. The speakers can be plugged into the MP3 player so that bikers, messengers, athletes, etc. can listen to music while performing various tasks. The applicable subheading for the ”Soundact” 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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