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A80038 A8 Ruling Active

The tariff classification of enclosed audio speakers from the Netherlands.

Issued March 6, 1996 by U.S. Customs and Border Protection.

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A8 A80038 (March 6, 1996)

Tariff classification

HTS codes: 8518.21.0000

Headings: 8518

Product description

V. in the Netherlands. The items described in your letter and accompanying literature are outdoor audio speakers, model YRS-1 Rock Speakers and model YTS-11 Trunk Speakers. Each single speaker is encased in a polyurethane enclosure with the realistic appearance of natural rocks and tree trunks respectively. According to your letter, the speakers are sold in sets of two.

CBP rationale

The applicable subheading for the audio speakers will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Loudspeakers, whether or not mounted in their enclosures: Single loudspeaker, mounted in their enclosures" The rate of duty will be 4.

Full text

NY A80038 March 6, 1996 CLA-2-85:RR:NC:MA: 109 A80038 CATEGORY: Classification TARIFF NO.: 8518.21.0000 Mr. Frans Versluis Netherlands Chamber of Commerce in the U.S., Inc. 303 East Wacker Drive, Suite 412 Chicago, Illinois 60601 RE: The tariff classification of enclosed audio speakers from the Netherlands. Dear Mr. Versluis: In your letter dated January 29,1996 you requested a tariff classification ruling on behalf of Yoko Electronics B.V. in the Netherlands. The items described in your letter and accompanying literature are outdoor audio speakers, model YRS-1 Rock Speakers and model YTS-11 Trunk Speakers. Each single speaker is encased in a polyurethane enclosure with the realistic appearance of natural rocks and tree trunks respectively. According to your letter, the speakers are sold in sets of two. The applicable subheading for the audio speakers will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Loudspeakers, whether or not mounted in their enclosures: Single loudspeaker, mounted in their enclosures" The rate of duty will be 4.9 per cent 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 212-466-5673. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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