NY 839967

May 2, 1989

CLA-2-85:S:N:N1:109 839967

CATEGORY: Classification

TARIFF NO.: 8518.90.3000

Mr. Timothy S. Durham
Ice, Miller, Donadio, and Ryan
One American Square
Box 82001
Indianapolis, IN 46282-0002

RE: The tariff classification of polyester fiber material for
audio speakers from Japan

Dear Mr. Durham:

In your letter dated April 18, 1989 you requested a tariff classification ruling on behalf of Onkyo Manufacturing Inc.

You describe the dust covers as being made of polyester fiber material, cut to size to be assembled into a gasket which will fit over the dish shaped portion of the automotive speaker. The polyester fiber material, cut to size appears to be suitable for use solely or principally with loudspeakers.

The applicable subheading for the polyester fiber material, cut to size will be 8518.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Parts of loudspeakers." The rate of duty will be 4.9 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