The tariff classification of UM 92.1S studio microphones from Germany

NY A83898 June 13, 1996 CLA-2-85:RR:NC:MA:109 A83898 CATEGORY: Classification TARIFF NO.: 8518.10.0020 Mr. Greg Karanikas 140 So. Mast Street P.O. Box 174 Goffstown, NH 03045 RE: The tariff classification of UM 92.1S studio microphones from Germany Dear Mr. Karanikas: In your letter dated May 13, 1996 you requested a tariff classification ruling. The merchandise is described in your letter and attached literature as UM 92.1S tube condenser studio microphones with switchable patterns. It features a pressure gradient transducer that uses two large diameter gold sputtered plastic membranes. The microphone is available with power supply, microphone cable, elastic suspension, and wind screen. The applicable subheading for the UM 92.1S studio microphones will be 8518.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "[m]icrophones and stands therefor..." The rate of duty will be 4.9%. 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 Eileen S. Kaplan at 212-466-5673. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division