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NY N005234




February 2, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8518.21.0000

Ms. JoAnne Meintzer
Western Overseas Corp.
406 Elmwood Court
Sharon Hill, PA 19079

RE: The tariff classification of an Aquapod Splash Proof MP3 Speaker from China

Dear Ms. Meintzer:

In your letter dated January 5, 2007, you requested a tariff classification ruling on behalf of Computer Expressions, Inc.

The merchandise subject to this ruling is described in your letter as an Aquapod Splash Proof MP3 Speaker (Style #54123). This item is a hard plastic case, which houses a speaker, and contains an on/off volume control. The lid on the top of the case opens so that an MP3 player can be attached to the wire plug that connects to the speaker. Once connected, the MP3 player can be placed in the case for carrying purposes. The case also contains a fabric strap so that the item can be carried around a person’s neck or over their shoulder. A sample of the merchandise was submitted to this office for classification purposes and is being returned to you as per your request.

The applicable subheading for the Aquapod Splash Proof MP3 Speaker will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Loudspeakers, whether or not mounted in their enclosures: Single loudspeakers, mounted in their enclosures.” The rate of duty will be 4.9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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