The tariff classification of an Oral & Nasal Listener Kit from Hong Kong

N016829 September 26, 2007 CLA-2-90:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9031.80.8085 Ms. Sandy Wieckowski Expeditors Tradewin 11101 Metro Airport Center Drive Building M2, Suite 110 Romulus, MI 48174 RE: The tariff classification of an Oral & Nasal Listener Kit from Hong Kong Dear Ms. Wieckowski: In your letter dated September 10, 2007 for Super Duper, Inc., you requested a tariff classification ruling. A sample was provided. Per the sample and the instruction book, the Oral & Nasal Listener Kit primarily contains a funnel and a stethoscope-like device that enables the speaker and (if the coupling is used) another person (typically a speech pathologist or a parent) to hear the speaker’s speech sounds with greater clarity. It does not have any electronic amplification. It does have extra lengths of tubing. It assists the users in recognizing speech defects during testing or practice sessions, and it is particularly useful in enabling both to hear the resonance of hypernasality, caused by elevated nasal vibration. It thus is somewhat analogous to the items in Harmonized System Explanatory Note I-A-18 regarding Apparatus for measuring or detecting vibrations… The applicable subheading for the Oral & Nasal Listener Kit will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other", non-"optical" measuring or checking instruments, appliances and machines, not specified or included elsewhere in HTSUS Chapter 90. The rate of duty will be 1.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division