The tariff classification of a Loudspeaker Grille Cover from Germany

NY F84200 March 31, 2000 CLA-2-85:RR:NC:MM:109 F84200 CATEGORY: Classification TARIFF NO.: 8518.90.8000 Mr. Robert J. Resetar Customs Manager Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, GA 30328 RE: The tariff classification of a Loudspeaker Grille Cover from Germany Dear Mr. Resetar: In your letter dated March 7, 2000, you requested a tariff classification ruling. The merchandise is described in your letter as a loudspeaker grille cover. It is used in an automobile and is an oval shaped, molded plastic part with four flanges. A man-made mesh material covers the honeycomb grille section of the cover. The purpose of the cover is to protect the loudspeaker in the car door. The grille attaches to the speaker housing via four screws. The housing attaches to the interior of the door assembly. When the door panel is attached, the speaker grille protrudes through an opening in the panel. A sample of the merchandise was submitted to this office. The applicable subheading for the Loudspeaker Grille Cover will be 8518.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones and stands therefor: loudspeakers whether or not mounted in their enclosures; headphones, earphones and combined microphone/speaker sets; amplifiers…parts thereof: Parts: Other: Other.” The rate of duty will be 4.9 percent ad valorem. 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 212-637-7048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division