CLA-2-85:S:N:N1:109 843588

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA., 19116

RE: The tariff classification of 21022 Sound Wear Expander and Speaker from China.

Dear Mr. Liberati:

In your letter dated July 14, 1989, on behalf of Nasta Industries, you requested a tariff classification ruling.

The supplied sample is an audio amplifier, with attached lead and belt clip, that can be connected to a portable radio or cassette player. It has outlets for attaching up to four speakers. Also included in the package is an ornamental loudspeaker that can be attached to the user's clothing.

The applicable subheading for the Sound Wear Expander will be 8518.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Audio-frequency electric amplifiers." The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the speaker will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Single loudspeakers, mounted in their enclosures." The rate of duty will be 4.9 percent ad valorem.

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