NY 839729

May 1, 1989

CLA-2-85:S:N:N1:109 839729

CATEGORY: Classification

TARIFF NO.: 8518.21.0000

Mr. Al Sherman
Jack R. Hulls & Co.
61 12th Street
P.O. Box 1599
Blaine, WA 98230

RE: The tariff classification of a Dreamtime Sound Pad from
Canada

Dear Mr. Sherman:

In your letter dated April 11, 1989 you requested a tariff
classification ruling.

Your letter describes the Dreamtime Sound Pad as a loudspeaker inside a plastic covered foam pad with a jack to plug into a cassette player. The plastic covered foam pad is the enclosure for the loudspeaker.

If the article is imported inside the plastic covered foam pad the applicable subheading for the Dreamtime Sound Pad 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.

If the article is not imported inside the plastic covered foam pad the applicable HTS subheading for the Dreamtime Sound Pad will be 8518.29.0000, which provides for "Loudspeakers, not mounted in their enclosures." The rate of duty will be 4.9 percent ad valorem.

Goods classifiable under subheadings 8518.21.0000, and 8518.29.00 HTS, which have originated in the territory of Canada, will be entitled to a 4.4 percent ad valorem rate of duty under the United States - Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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