The tariff classification of a speaker assembly from Mexico.

NY 856849 Oct 10, 1990 CLA-2-85:S:N:N1:109 856849 CATEGORY: Classification TARIFF NO.: 8518.29.0000 Mr. John G. Bradford AT&T Guilford Center - P.O. Box 25000 Greensboro, N.C. 27420-5000 RE: The tariff classification of a speaker assembly from Mexico. Dear Mr. Bradford: In your letter dated October 2, 1990, you requested a tariff classification ruling. Your letter describes the speaker assembly as consisting of a loudspeaker, two wires, and a plastic connector. One end of the wires is inserted into the plastic connector and the other end is soldered to the speaker. The speaker is approximately 3 inches in diameter and the wires are 6 inches long. The assembly is used in telephone sets. The speaker assembly is made using components made in the United States and sent to Mexico for assembly. The applicable subheading for the speaker assembly will be 8518.28.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Loudspeakers, not mounted in their enclosure." The rate of duty will be 4.9 percent ad valorem. Articles classified under subheading 8518.29.000, HTS, which are products of Mexico, are entitled to duty free treatment under the Generalized System of preferences (GSP) upon compliance with all applicable regulations. Allowances may be made under subheading 9802.00.80 for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity as such articles by change in form, shape, or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting. We suggest that you consult the Customs office at the port where you will enter the merchandise concerning the requirements for entry under HTS number 9802.00.80. 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