HQ 955232: Modification of HQ 953383; "Audioman"; HQ 955108; 8471.99.90

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 955232
                        October 19, 1993


CLA-2 CO:R:C:M 955232 DWS

CATEGORY: Classification

TARIFF NO.: 8517.81.00; 8524.90.40

Ms. Jeanette Lingle
Traffic Specialist
Logitech, Inc.
6505 Kaiser Drive
Fremont, CA 94555

RE: Modification of HQ 953383; "Audioman"; HQ 955108; 8471.99.90

Dear Ms. Lingle:

     In a letter dated February 19, 1993 (HQ 953383), you were
advised that a device called the "Audioman" would be classifiable
under subheading 8471.99.90, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for: "[a]utomatic data
processing machines and units thereof; magnetic or optical readers,
machines for transcribing data onto data media in coded form and
machines for processing such data, not elsewhere specified or
included: [o]ther: [o]ther: [o]ther: [o]ther."

     This is to notify you of a change in the classification of the
"Audioman" as a result of HQ 955108, of this date, a copy of which
is enclosed.  The "Audioman" is now classifiable under subheading
8517.81.00, HTSUS, which provides for: "[e]lectrical apparatus for
line telephony or telegraphy, including such apparatus for carrier-
current line systems; parts thereof: [o]ther apparatus:
[t]elephonic."  The general, column one rate of duty for goods
classifiable under this provision is 8.5 percent ad valorem.

     The software which accompanies the "Audioman" will continue
to be classifiable under subheading 8524.90.40, HTSUS, which
provides for: "[r]ecords, tapes and other recorded media for sound
or other similarly recorded phenomena, including matrices and
masters for the production of records, but excluding products of
chapter 37: [o]ther: [o]ther.".

      Accordingly, we are modifying HQ 953383 pursuant to 19 CFR
177.9(d)(1).  The modification will not be applied retroactively
to HQ 953383 [19 CFR 177.9(d)(2)] and will not, therefore, affect
past transactions under those rulings.  However, for the purposes
of future transactions in merchandise of this type, HQ 953383 will
not be valid precedent.  We recognize that pending transactions may
be adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to this
decision will be classified pursuant to it.  If such a situation
arises, you may apply for relief from the binding effects of this
decision as may be warranted by the circumstances.  

                           Sincerely,



                           John Durant, Director
                           Commercial Rulings Division