CLA-2-85:S:N:N1:109 885954

Ms. Carma Randall
Robert E. Landweer & Co.,Inc.
911 Western Ave. Suite 208
Seattle, WA 98104

RE: The tariff classification of a SoundXchange from Taiwan

Dear Ms. Randall:

In your letter dated April 14, 1993, you requested a tariff classification ruling, on behalf of Interactive Inc. of Humboldt, South Dakota.

The merchandise, identified in the submitted literature as a SoundXchange models A and B, is described as the world's first speaker style product for multimedia communications on personal computers. It provides voice recording and playback capabilities for personal computers and is the ideal method for communicating over a network.

Model A is for those who have already purchased a sound board or a computer with built-in sound.

Model B includes its own sound board. Both models connect easily to a personal computer without having to open the computer.

Each model includes an amplified speaker, microphone, telephone handset, volume control and 1/8 " inch jack for an optional headset. The amplified speaker allows hands-free listening when the handset is hanging in its cradle and allows audio notification of important events or messages. The built-in microphone is sensitive enough for hands-free use in a large private office or small cubicle. The volume control is readily accessible from the front of the unit allowing for fast and easy adjustment. The telephone-style handset automatically switches off the amplified speaker and provides immediate privacy when it is picked up. The headset jack allows for private hands-free communication. The applicable subheading for the SoundXchange will be 8517.81.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "[other telephonic apparatus]." The rate of duty will be 8.5 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