TARIFF NOS.: 8529.90.85; 8518.9030

Mr. Frank J. Schuchat
Holme Roberts & Owen
1700 Lincoln
Suite 4100
Denver, Colorado 80203

RE: The tariff classification of merchandise from Japan.

Dear Mr. Schuchat:

In your letter dated June 5, 1996 you requested a tariff classification ruling on behalf of Mitsubishi Electric Manufacturing Cincinnati ("MELMAC").

In the description of parts and components accompanying your letter, you describe the merchandise to be imported as the following:

Stereo signal detector - an electrical device which changes the incoming FM signal to the intermediate frequency of 10.7MHz, separates it into L and R channel signals, controls the signal reduction, and is equipped with the noise killer function.

Bass treble control - an combined volume device used for the bass/treble tone control.

Face panel- an audio control unit which consists of finger touch buttons/knobs and electrical switches/volumes behind them.

Amplifier - an electrical device which amplifies the incoming small audio frequency signals by the built-in Power IC's's to enable external speakers to give off enough volume of sounds.

The applicable subheading for the stereo signal detector, bass treble control, and face panel will be 8529.90.85, Harmonized Tariff Schedule of the United States (HTS), which provides for parts suitable for use solely or principally with the apparatus of headings 8525 to 8525: other: other parts of articles of headings 8525 and 8527, except parts of cellular telephones: other. The rate of duty will be 3.5 percent ad valorem.

The applicable subheading for the amplifier will be 8518.90.30, Harmonized Tariff Schedule of the United States (HTS), which provides for microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones, earphones and combined microphone/speaker sets; audio-frequency electric amplifiers; electric sound amplifier sets; parts thereof: parts: other. The rate of duty will be 4.9 percent ad valorem.

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 Phil Carabetta at 212-466-5672.


Roger J. Silvestri
National Commodity
Specialist Division