CLA-2-85:S:N:N1:109 804827

Mr. Greg Bemis
Intertrans Corporation
4202 E Elwood #15
Phoenix, AZ 85040

RE: The tariff classification of hearing protectors from the United Kingdom

Dear Mr. Bemis:

In your letter dated October 28, 1994, you requested a tariff classification ruling. The merchandise is identified in your letter as Deben hearing protectors/ streamline stereo 2000. The stereo 2000 is an active hearing defender which is made of two basic parts. The first is a passive hearing cup, which gives a fixed attenuation of external sound across the normal range. The second is a small amplifier that iscomplete with a microphone and speaker, which at lower levels enables the wearer to hear normally. As the sound level increases , the gain of the amplifier automatically decreases, providing a certain amount of compensation for various background noise levels. The effect is that at lower noise levels, hearing is enhanced, but at higher noise levels, the full protection of a passive hearing defender is available.

The applicable subheading for the hearing protectors will be 8518.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for[ electric sound and amplifier sets]. 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