CLA-2-85:S:N:N1:109 836635

Mr. Leon Pauksta
Nichimen America Inc.
225 North Michigan Avenue
Chicago, IL 60601-5983

RE: The tariff classification of telephone handsets from Japan and Singapore

Dear Mr. Pauksta:

In your letter dated February 2, 1989 you requested a tariff classification ruling.

The telephone handsets appear to be a transmitter (microphone) and a receiver (headphone or earphone) incorporated in a single housing and used in a telephone set.

The applicable subheading for the handsets will be 8518.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Telephone handsets." The rate of duty will be 8.5 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