CLA-2-84:S:N:N1:110 803937
Mr. James J. Kelly
BARTHCO International, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of a computer sound board from Singapore.
Dear Mr. Kelly:
In your letter dated November 2, 1994, on behalf of Turtle Beach Systems Inc., you requested a tariff classification ruling.
The merchandise under consideration involves a "Tropez Sound Board", model no. 400.2, FCC ID:JMN-TBS_TROP-PCOO. This populated sound board measures approximately 9-inches long by 4-inches wide, and is inserted into a computer. It aids in the processing of data through software which will allow the computer to have sound abilities, thereby enhancing the ability of the computer to receive and convey information. This "Tropez Sound Board" does not contain a power supply, nor does it have any information programmed on it.
The applicable subheading for the "Tropez Sound Board", model no. 400.2, FCC ID:JMN-TBS-TROP-PCOO, will be 8473.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed circuit assemblies, other than power supplies for ADP machines not incorporating a cathode ray tube. The rate of duty will be free.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport