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NY J80480





February 19, 2003

CLA-2-85:RR:NC:MM:109 J80480

CATEGORY: CLASSIFICATION

TARIFF NO.: 8518.10.8030

Mr. Donna Waterman
W.J. Norris, Inc.
U.S. Customs Brokers
P.O. Box 3426
Windsor Locks, CT 06096-3426

RE: The tariff classification of a Vacuum Tube Condenser Microphone from China

Dear Ms. Waterman:

In your letter dated January 24, 2003, you requested a tariff classification ruling, on behalf of Charter Oak Acoustic Devices.

The merchandise is described in your letter as a Vacuum Tube Condenser Microphone, Model 538. The microphone employs a vacuum tube head amplifier using a low noise tube and output transformer. The microphone includes components which consist of one custom power supply (115V or 230V operation), one 7 pin XLR cable, one 3 pin XLR cable, one IEC type 2 AC main cable with connectors, one high quality shock mount, and literature. These items will be imported and sold as a complete kit inside a protective locking case specially fitted to contain these specific articles. A sample of the microphone, its accessories, and the protective locking case were submitted to this office and are being returned to you.

The protective locking case is of a kind normally sold with this type of microphone and its accessories. You state in your letter that the case will not be sold individually without its contents and is suitable for long-term use with the microphone, power supply, cables, and shock mount. The case does not give the whole its essential character. As such, the protective locking case would be subject to GRI 5(a).

The applicable subheading for the Vacuum Tube Condenser Microphone, Model 538 will be 8518.10.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones.” The rate of duty will be 4.9 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 Linda M. Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,

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