CLA-2-85:RR:NC:MM:109 J84601

Mr. Rahul Do
TDK Electronics Corporation
3190 East Miraloma Avenue
Anaheim, CA 92806

RE: The tariff classification of “ I’m A Speaker” Softcase with Integrated Speaker from China

Dear Mr. Do:

In your letter dated May 12, 2003, you requested a tariff classification ruling.

The merchandise is described in your letter as the “I’m A Speaker” Softcase with Integrated Loudspeaker. It is available in both Mono and Stereo Models. The “I’m A Speaker” is a single loudspeaker that is imported in its enclosure (softcase) with the capacity of storing up to 12 CD’s within the softcase. A sample of this merchandise was submitted to this office for classification purposes.

The applicable subheading for the “ I’m A Speaker” will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Loudspeakers, whether or not mounted in their enclosures: Single loudspeakers, mounted in the same enclosure.” 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 n Linda M. Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division