CLA-2-85:S:N:N1:109 810248  
Ms. Madeline B. Kuflik
Matsushita Electric Corporation of America
1 Panasonic Way
Secaucus, NJ 07094
 
RE:  The tariff classification of a telephone handset from Japan
Dear Ms. Kuflik:
	In your letter dated May 17, 1995, you requested a tariff classification ruling.
    
	The merchandise is identified in your letter as a telephone headset (Handset Part#s PQJX2PSLO1ZA and PQJX2PSLO3ZA). The handset is used in the manufacture of a corded single line telephone. The handset allows the user to talk and listen to another party in a telephone conversation. 
     The applicable subheading for the telephone headset will be 8518.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[telephone headsets]."  The rate of duty will be 8.5 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