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NY A85288



July 2, 1996

CLA-2-85:RR:NC:108:A85288

CATEGORY: CLASSIFICATION

TARIFF NOS.: 8520.33.0090; 8523.12.0010

Ms. Vienna H. Downes
Micro Games Of America
16730 Schoenborn Street
North Hills, CA 91343-6122

RE: The tariff classification of a cassette recorder/player from China.

Dear Ms. Downes:

In your letter dated June 25, 1996, you requested a tariff classification ruling.

The sample submitted, is a portable cassette tape recorder and player which features a volume control, headphone jack, built in microphone, adjustable strap, and is powered by four AA batteries. It is packaged and sold together with a blank audio cassette tape.

The applicable subheading for the cassette recorder/player will be 8520.30.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: other magnetic tape recorders incorporating sound reproducing apparatus: other, cassette type; other; other; other. The rate of duty will be 2.3 percent ad valorem.

The applicable subheading for the blank cassette tape will be 8523.12.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37: magnetic tapes: of a width exceeding 4 mm but not exceeding 6.5 mm; suitable for audio recording: in cartridges. The rate of duty will be 2.5 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 Phil Carabetta at 212-466-5672.

Sincerely,

Roger J. Silvestri
Director

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