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NY C86954




April 22, 1998

CLA-2-85:RR:NC:1:108:C86954

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880, 8518.30.2000, 8527.19.5035

Ms. Carol Hagyard
A.N.Deringer, Inc.
1010 Niagara St. Buffalo, N.Y. 14213

RE: The tariff classification of various types of noise reduction earmuffs from Sweden.

Dear Ms. Hagyard:

In your letter dated April 8,1998, on behalf of your client American Allsafe Company, you requested a tariff classification ruling.

The items involved are five types of noise reduction earmuffs. All of the earmuffs are essentially made of plastic and are described as follows: Type A headband earmuffs are designed to be worn as hearing protection by an individual in a noisy industrial environment. These earmuffs do not contain any electrical components. Type B headband earmuffs, with a built-in conversation amplifier, are designed to protect the user from harmful noise while allowing the user to have a conversation or hear alarm warning signals in a noisy industrial environment. The amplifier is powered by a rechargeable battery which allows the amplifier to function for up to fifty hours at a time. Type C headband earmuffs, with a plug-in connection, are designed to protect the user from harmful noise while allowing the user to also connect to a radio, walkman, cd player or an Am/FM radio.

Type D headband earmuffs, with a built-in FM stereo radio, are designed to protect the user from harmful external noise and allow the user to listen to an FM stereo radio. The item also has an antenna and is battery powered. Type E headband earmuffs have both voice amplification and a built-in FM stereo radio. This item is designed to protect the user against harmful noise over 85dB(A), electronically amplify external voice communication and allow the wearer to listening to an FM stereo radio broadcast. Since your brochure shows an outlet for recharging the amplifier battery, and because of the mobile nature of this item, we presume that the built-in radio is not dependent on an external source of power. The applicable subheading for type A earmuffs is 3926.90.9880, Harmonized Tariff Schedule of the United States,(HTS), which provides for other articles of plastic: other. The duty rate will be 5.3 percent ad valorem. The applicable subheading for types B and C earmuffs is 8518.30.2000, HTS, which provides for headphones, earphones and combined microphone/speaker sets: other. The duty rate will be 4.9 percent ad valorem. The applicable subheading for types D and E earmuffs is 8527.19.5035, HTS, which provides for Radio broadcast receivers capable of operating without an external source of power, including apparatus capable of receiving also radiotelephony or radiotelegraphy: other: other ... other: FM only or AM/FM only. The rate of duty will be 3.6 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 Michael Contino at 212-466-5672.

Sincerely,

Robert B. Swierupski
Director

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