CLA-2-85:OT:RR:NC:N1:109
Ms. Latrice Hogan
Import Specialist
W.W. Grainger, Inc.
100 Grainger Parkway
Lake Forest, IL 60045-5201
RE: The tariff classification of a Megaphone from an unspecified country
Dear Ms. Hogan:
In your letter dated January 22, 2009, you requested a tariff classification ruling.
The item concerned is a Megaphone (Item PGM-25PD). The item measures 14 ¼ inches long by 8 ½ inches bell diameter. The megaphone contains a pistol grip handle, an adjustable volume control knob and an LED battery indicator. The megaphone contains three modes: talk, whistle and siren mode. Included is a battery cartridge with a 12 volt DC recharging circuit. A 12 Volt DC Charger is not included. The power of the megaphone is 25 watts. The item operates on 8 “C” cells which on not included. A display box is included with the item.
You state in your literature that the megaphone utilizes Piezo Dynamic Technology which allows a megaphone to operate more efficiently. The full-sized diaphragms and ceramic wafers create the full-frequency response and loudness of voice coil/magnet speakers, without the use of heavy magnets used in conventional magnet type megaphones, thus significantly reducing weight and current draw.
Megaphones consist of a microphone, an amplifier, and a loudspeaker and are designed to amplify and direct a speaker’s voice and/or signal in a particular direction. The megaphone at issue is for indoor and outdoor use and has a sound range of up to 1 mile and/or 1,760 yards.
The applicable subheading for the Megaphone (Item PGM-25PD) will be 8518.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electric sound amplifier sets.” The rate of duty will be 4.9%.
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 Linda M. Hackett at 646-733-3015.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division