CLA-2-85:RR:NC:MM:109 B87922

Ms. Arlien Casillas
Memtek Products, Inc.
10100 Pioneer Blvd.
Suite 110
Santa Fe Springs, CA 90670

RE: The tariff classification of an Active Speaker System from China

Dear Ms. Casillas:

In your letter dated July 21, 1997, you requested a tariff classification ruling.

The merchandise is described in your letter as an Active Speaker System. The system consists of two portable enclosed mini speakers that are compatible with portable radios and head sets and can be used for personal listening pleasure. The merchandise is sold in a blister package allowing the consumer to examine the merchandise and read the specific features that this system has to offer. A sample of the merchandise has been submitted and is being returned to the importer. The applicable subheading for the Active Speaker System will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for [S]ingle 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 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 Eileen Kaplan at 212-466-5673.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division