G87553 G8 Ruling Active

The tariff classification of Loudspeakers from Korea, Mexico and China

Issued March 15, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8518.29.8000

Headings: 8518

Product description

Your letter states that all five of the subject loudspeakers are “mounted” and “are all closed in, surrounded, held in and confined in various degrees.” Therefore, your client, Bose, believes that they are classifiable under 8518.21.00, as single loudspeakers mounted in their enclosures. The five samples submitted were reviewed. All five loudspeakers were mounted, the one Woofer is mounted on a metal frame and all four speakers are mounted on plastic frames and partially surrounded by molded plastic. However, they are not completely closed in, not completely surrounded, not completely held in, nor are they completely confined so as to be protected from punctures, rips, tears, etc., within their housing. In essence, they are not enclosed, i.e. as free -standing speakers usually are. The five samples are being returned to you.

CBP rationale

The applicable subheading for the five (5) different loudspeakers (one Woofer (Part #188769-004) and four Speakers (Part #182110-02, Part #188789-006, Part #182658-004801289, and Part #254815-001340794) will be 8518.29.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Loudspeakers, whether or not mounted in their enclosures: Other: Other.

Full text

NY G87553 March 15, 2001 CLA-2-85:RR:NC:MM:109 G87553 CATEGORY: Classification TARIFF NO.: 8518.29.8000 Mr. Herbert J. Lynch Sullivan & Lynch, P.C. 156 State Street Boston, Massachusetts 02109-2508 RE: The tariff classification of Loudspeakers from Korea, Mexico and China Dear Mr. Lynch: In your letter dated February 8, 2001, you requested a tariff classification ruling on behalf of Bose Corporation of Framingham, Massachusetts. The merchandise described in your letter consists of five (5) different loudspeakers of various shapes and sizes. They request covers one Woofer (Part #188769-004) and four Speakers (Part #182110-02, Part #188789-006, Part #182658-004801289, and Part #254815-001340794). These loudspeakers are designed primarily for use in automotive applications. Samples of each of the five speakers were submitted to this office. Your letter states that all five of the subject loudspeakers are “mounted” and “are all closed in, surrounded, held in and confined in various degrees.” Therefore, your client, Bose, believes that they are classifiable under 8518.21.00, as single loudspeakers mounted in their enclosures. The five samples submitted were reviewed. All five loudspeakers were mounted, the one Woofer is mounted on a metal frame and all four speakers are mounted on plastic frames and partially surrounded by molded plastic. However, they are not completely closed in, not completely surrounded, not completely held in, nor are they completely confined so as to be protected from punctures, rips, tears, etc., within their housing. In essence, they are not enclosed, i.e. as free -standing speakers usually are. The five samples are being returned to you. The applicable subheading for the five (5) different loudspeakers (one Woofer (Part #188769-004) and four Speakers (Part #182110-02, Part #188789-006, Part #182658-004801289, and Part #254815-001340794) will be 8518.29.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Loudspeakers, whether or not mounted in their enclosures: Other: Other. The rate of duty will be 4.9 percent 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 Linda M. Hackett at 212-637-7048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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