The tariff classification of amplifiers and earphones fromCanada

NY 835089 Jan 20, 1989 CLA-2-85:S:N:N1:109 835089 CATEGORY: Classification TARIFF NO.: 8518.40.2000, 8518.30.2000 Mr. Irving W. Smith Jr. Suite 1200F 1331 Pennsylvania Avenue, N.W. Washington, D.C. 20004 RE: The tariff classification of amplifiers and earphones from Canada Dear Mr. Smith: In your letter dated December 12, 1988 you requested a tariff classification ruling. Your letter describes the amplifier as an electronic device which amplifies audio frequencies. The earphone, identified in the literature as the "OmniSet" is described as a 3-inch transducer (earphone) that rests on the ear. The applicable subheading for the amplifier will be 8518.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Audio-frequency electric amplifiers, other than repeaters used in telephony." The rate of duty will be 4.9 percent ad valorem. The applicable HTS subheading for the earphones will be 8518.30.2000, which provides for "earphones." The rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport