CLA-2-85:RR:NC:MA:109 A84307

Mr. Douglas W. Sirinek
Import/Export Technical Advisor
Sharp Electronics Corporation
Sharp Plaza, P.O. Box 650
Mahwah, NJ 07430-2135

RE: The tariff classification of a cordless telephone with answering machine from Malaysia

Dear Mr. Sirinek:

In your letter dated May 29, 1996 you requested a tariff classification ruling.

The merchandise is described in your letter as the Model FT-5555 line telephone set with cordless handset. The following features are also included: 10-memory autodial, redial, speaker on the base unit and handset, 25-channel auto select and answering machine with 24 minute flash memory.

The applicable subheading for the Model FT-5555 line telephone set with cordless handset will be 8517.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[t]elephone sets...[l]ine telephone sets with cordless handsets." The rate of duty will be 3.6%.

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 Eileen S. Kaplan at 212-466-5673.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division