CLA-2-85:RR:NC:MA:816473 101

Mr. Walter M. Burt
Vice President
P.O. Box 101896
Ft. Worth, TX 76185

RE: The tariff classification of an automotive speaker horn from Taiwan

Dear Mr. Burt:

In your letter dated October 24, 1995 you requested a tariff classification ruling.

The item concerned is megaphone-shaped and made of black, hard plastic; it is attached to a circular, metal base with a swing screw which allows the horn of the item to be adjusted vertically to varying heights. There are two plastic-coated, 17"- long wires with exposed ends connected to the bottom of the item. You state that the speaker horn will be used to provide sound for an automotive burglar alarm.

The applicable subheading for the speaker horn will be 8512.30.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Electrical . . . signaling equipment . . . for . . . motor vehicles; parts thereof: Sound signaling equipment: Horns. The rate of duty will be 2.7% 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 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 Robert DeSoucey at 212-466-5667.


Roger J. Silvestri
National Commodity
Specialist Division