The tariff classification of a compact disc playercompartment from Taiwan

NY 871770 March 12, 1992 CLA-2-44:S:N:N1:230 871770 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Mary E. Keller A.W. Fenton Co., Inc. PO Box 75029 Cincinatti, OH 45275-0029 RE: The tariff classification of a compact disc player compartment from Taiwan Dear Ms. Keller: In your letter dated February 18, 1992, on behalf of your client Nutone Incorporated, you requested a tariff classification ruling. The ruling was requested on a CD Player Compartment which is designed to be mounted in a wall and used in conjunction with a home intercom system. A sample was submitted which was received in broken pieces. The compartment measures approximately 8 inches high by 15 inches wide by 7 inches deep. It is made of wood and has a hinged drop-lid front panel. The outside of the front panel and of the back panel are finished with a lacquered plastic material. The inside of the front panel has wood brackets for storing four compact discs and it has a space designed to hold a compact disc player. The applicable subheading for the compact disc player compartment will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other wooden articles of furniture not falling within chapter 94. The rate of duty will be 5.1 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