The tariff classification of stereo speaker systems fromJapan.

NY 876748 August 13, 1992 CLA-2-85:S:N:N1:109 876748 CATEGORY: Classification TARIFF NO.: 8518.21.0000 Mr. Sal Della Ventura Sony Corp. Sony Drive Park Ridge, NJ 07656 RE: The tariff classification of stereo speaker systems from Japan. Dear Mr. Della Ventura: In your letter dated July 15, 1992, you requested a tariff classification ruling. The merchandise, identified in the literature, as Models SRS-18 and SRS-28, is described as follows: Model SRS-18 is an accessory speaker with a built-in amplifier for use with the Discman Portable Compact Disc Player or Walkman Stereo. Model SRS-28 is an accessory speaker with a built-in amplifier and is also designed for use with the Disc Portable Compact Disc Player or Walkman Stereo. It appears from the submitted literature that both models are single loudspeakers, enclosed in their enclosures. The applicable subheading for the speaker systems will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[s]ingle loudspeakers, mounted in their enclosures." 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