CLA-2-90:S:N:N3:119 894130

Mr. H. W. Ebert
H. W. Ebert Company
45 John Street
New York, NY 10038

RE: The tariff classification of an Electronic Stethoscope from Japan

Dear Mr. Ebert:

In your letter dated January 21, 1994, you requested a tariff classification ruling on behalf of Hal-Hen Company, Inc., Long Island City, NY.

The electronic stethoscope to be imported operates on 4 Alkaline Manganese 1.5 volt batteries and has a specially developed microphone to filter out external noises. It has a volume control and a frequency selection switch.

The applicable subheading for the electronic stethoscope will be 9018.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for percussion hammers, stethoscopes and parts of stethoscopes. The rate of duty will be 5.7 percent.

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