The tariff classification of M3D Rain Hood from Taiwan and China

NY H84082 August 10, 2001 CLA-2-85:RR:NC:MM:109 H84082 CATEGORY: Classification TARIFF NO.: 8518.90.8000 Ms. Ming Che Senior Buyer Meyer Sound Labs, Inc. 2832 San Pablo Ave. Berkeley, CA 94702 RE: The tariff classification of M3D Rain Hood from Taiwan and China Dear Ms. Che: In your letter dated July 20, 2001, you requested a tariff classification ruling. The merchandise is described in your letter as an M3D Rain Hood. It is made of Sunbrella Firesist 9608 black (a type of fire resistant Modacrylic). This item is a foldable weather protective cover that is placed over the user panel of a M3D speaker system. Based upon the schematics submitted, the M3D Rain Hood appears to be designed specifically for the M3D speaker system and has no other use. The applicable subheading for the M3D Rain Hood 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; audio-frequency electric amplifiers; electric sound amplifier sets; 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 Linda M. Hackett at 212-637-7048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division