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NY 835089
Jan 20, 1989

CLA-2-85:S:N:N1:109 835089

CATEGORY: CLASSIFICATION

TARIFF NO.: 8518.40.2000, 8518.30.2000

Mr. Irving W. Smith Jr.
Suite 1200F
1331 Pennsylvania Avenue, N.W.
Washington, D.C. 20004

RE: The tariff classification of amplifiers and earphones from Canada

Dear Mr. Smith:

In your letter dated December 12, 1988 you requested a tariff classification ruling.

Your letter describes the amplifier as an electronic device which amplifies audio frequencies. The earphone, identified in the literature as the "OmniSet" is described as a 3-inch transducer (earphone) that rests on the ear.

The applicable subheading for the amplifier will be 8518.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Audio-frequency electric amplifiers, other than repeaters used in telephony." The rate of duty will be 4.9 percent ad valorem.

The applicable HTS subheading for the earphones will be 8518.30.2000, which provides for "earphones." 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

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See also:

• Tariff No.: 8518.30.20 - Headphones, earphones and combined microphone/speaker sets, other than telephone handsets
• Tariff No.: 8518.40.20 - Audio-frequency electric amplifiers, other than for use as repeaters in line telephony