CLA-2-85:S:N:N1:109 804827
Mr. Greg Bemis
Intertrans Corporation
4202 E Elwood #15
Phoenix, AZ 85040 
RE:  The tariff classification of hearing protectors from the     
     United Kingdom      
Dear Mr. Bemis:
     In your letter dated October 28, 1994, you requested a tariff
classification ruling.
    
      The merchandise is identified in your letter as Deben hearing
protectors/ streamline stereo 2000. The stereo 2000 is an active
hearing defender which is made of two basic parts. The first is a
passive hearing cup, which gives a fixed attenuation of external
sound across the normal range. The second is a small amplifier that
iscomplete with a microphone and speaker, which  at lower levels
enables the wearer to hear normally. As the sound level increases
, the gain of the amplifier automatically decreases, providing a
certain amount of compensation for various background noise levels.
The effect is that at lower noise levels, hearing is enhanced, but
at higher noise levels, the full protection of a passive hearing
defender is available.   
     The applicable subheading for the hearing protectors will be
8518.50.0000, Harmonized Tariff Schedule of the United States 
(HTS), which provides for[ electric sound and amplifier sets].  The
rate of duty will be  4.9 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