The tariff classification of car audio displays from Canada

NY 842537 June 29, 1989 CLA-2-85:S:N:N1:109 842537 CATEGORY: Classification TARIFF NO.: 8518.21.0000, 8518.22.0000, 8518.40.2000, 8519.29.0020, 8519.91.0020, 8527.29.0040, 8543.80.9080, 9403.60.8080 Mr. W. Hunt Ritz Electronics Limited 196 Queen Street, N New Dundee, Ontario, Canada RE: The tariff classification of car audio displays from Canada Dear Mr. Hunt: In your letter dated June 8, 1989 you requested a tariff classification ruling. Your letter describes the subject merchandise as an audio display cabinet used to display audio equipment for automobiles. It appears from your description that the audio equipment is mounted in the display cabinet when the cabinet is imported into the United States. The audio equipment consists of car radios, loudspeakers, audio-frequency electric amplifiers, graphic equalizers, cassette players, and compact disk (CD) players. The applicable subheading for the audio-frequency electric amplifiers will be 8518.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Audio-frequency electric amplifiers." The rate of duty will be 4.9 percent ad valorem. The applicable HTS subheading for single loudspeakers mounted in their housings will be 8518.21.0000, which provides for "Single loudspeakers, mounted in their enclosures." The rate of duty will be 4.9 percent ad valorem. The applicable HTS subheading for the multiple loudspeakers mounted in the same enclosure will be 8518.22.0000, which provides for "Multiple loudspeakers mounted in the same enclosure." The rate of duty will be 4.9 percent ad valorem. The applicable HTS subheading for the graphic equalizers will be 8543.80.9080, which provides for "Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter." The rate of duty will be 3.9 percent ad valorem. The applicable HTS subheading for the car radio will be 8527.29.0040, which provides for "Radiobroadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, FM or AM/FM." The rate of duty will be 8 percent ad valorem. The applicable HTS subheading for the cassette player will be 8519.91.0020, which provides for "Other sound reproducing apparatus, designed exclusively for motor vehicle operation." The rate of duty will be 3.7 percent ad valorem. The applicable HTS subheading for the CD player will be 8519.29.0020, which provides for "Other record players, other, stereo." The rate of duty will be 3.9 percent ad valorem. The applicable HTS subheading for the display cabinet will be 9403.60.8080, which provides for "Other wooden furniture." The rate of duty will be 2.5 percent ad valorem. Goods classifiable under subheadings 8518.21.0000, 8518.22.0000, and 8518.40.2000 HTS, which have originated in the territory of Canada, will be entitled to a 4.4 percent ad valorem rate of duty under the United States - Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Goods classifiable under subheading 8527.29.0040, HTS, which have originated in the territory of Canada, will be entitled to a 6.4 percent ad valorem rate of duty under the United States - Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Goods classifiable under subheading 8519.91.0020, HTS, which have originated in the territory of Canada, will be entitled to a 3.3 percent ad valorem rate of duty under the United States - Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Goods classifiable under subheading 8519.29.0020, HTS, which have originated in the territory of Canada, will be entitled to a 3.5 percent ad valorem rate of duty under the United States - Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Goods classifiable under subheading 9403.60.8080, HTS, which have originated in the territory of Canada, will be entitled to a 2 percent ad valorem rate of duty under the United States - Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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