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NY 876748

August 13, 1992

CLA-2-85:S:N:N1:109 876748

CATEGORY: CLASSIFICATION

TARIFF NO.: 8518.21.0000

Mr. Sal Della Ventura
Sony Corp.
Sony Drive
Park Ridge, NJ 07656

RE: The tariff classification of stereo speaker systems from Japan.

Dear Mr. Della Ventura:

In your letter dated July 15, 1992, you requested a tariff classification ruling.

The merchandise, identified in the literature, as Models SRS-18 and SRS-28, is described as follows:

Model SRS-18 is an accessory speaker with a built-in amplifier for use with the Discman Portable Compact Disc Player or Walkman Stereo.

Model SRS-28 is an accessory speaker with a built-in amplifier and is also designed for use with the Disc Portable Compact Disc Player or Walkman Stereo.

It appears from the submitted literature that both models are single loudspeakers, enclosed in their enclosures.

The applicable subheading for the speaker systems will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[s]ingle 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 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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