CLA-2-85:OT:RR:NC:N1:108

Mr. James Trubits
Mohawk Global Logistics
4700 Genesse Street
Suite 108
Cheektowaga, NY 14225

RE: The tariff classification of a sound reproducing and recording vocal element from Germany

Dear Mr. Trubits:

In your letter dated July 24, 2014, on behalf of WERMA (USA) Inc., you requested a tariff classification ruling.

The merchandise subject to this ruling request is a vocal element, part number 844 860 55, which is a part of a signal tower. This vocal element contains a speaker and can play 15 different MP3 files and can record about 70 minutes of sound. Once a sound file is played, the vocal element keeps repeating the entire sound file until the 24 Volts used to energize it are removed. Moreover, this vocal element, which records and reproduces sound from internal semiconductor media, is attached to the top of a signal tower.

The applicable subheading for this vocal element when imported by itself will be 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other: Other. The rate of duty will be Free.

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 Lisa Cariello at [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division