The tariff classification of a graphic audio equalizer from Korea

NY G84386 December 12, 2000 CLA-2-85:RR:NC:1:112 G84386 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Mr. Jin Lee Lee Company 137 Eucalyptus Drive El Segundo, CA 90212 RE: The tariff classification of a graphic audio equalizer from Korea Dear Mr. Lee: In your letter dated November 15, 2000, on behalf of Neowave International, Inc., you requested a tariff classification ruling. As indicated by the submitted descriptive literature, the graphic audio equalizer, identified as models NewQ 2379 and NewQ 2379D, is used in a personal computer to enhance the sound system. It is designed to be inserted into the processor unit and has self-contained controls. The applicable subheading for the models NewQ 2379 and NewQ 2379D graphic audio equalizers will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 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 David Curran at 212-637-7049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division