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NY B88126




August 8, 1997

CLA-2-85:RR:NC:1:108 B88126

CATEGORY: CLASSIFICATION

TARIFF NOS.: 8519.93.8080; 8520.33.0060

Mr. Michael L. Roberts
Supreme Toys (H.K.) LTD.
8348 C. Olive St. Road
St. Louis, MO 63132

RE: The tariff classification of cassette recorders and players from China.

Dear Mr. Roberts:

In your letter dated July 25, 1997, you requested a tariff classification ruling.

Item number 0016 is a cassette player without a sound recording device. Its features consist of a detachable cassette player with built-in belt clip, a sing-along microphone, DC jack, earphones, and power on/off led indicator. The main unit is powered by four "C" batteries, and the detached unit by two "AA" batteries.

Item number 0013 is a cassette player and recorder. Its features consist of a sing-along microphone, DC jack, recording indicator, and power on/off indicator. It is powered by four "C" batteries.

The applicable subheading for item number 0016 will be 8519.93.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for turntables, record players, cassette players and other sound reproducing apparatus, not incorporating a sound recording device: other sound reproducing apparatus: other, cassette type: other... other. The rate of duty will be 1.5 percent ad valorem.

The applicable subheading for item number 0013 will be 8520.33.0060, 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: AC only: other. The rate of duty will be 1.6 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 Harvey Kuperstein at 212-466-5672.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch

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