The tariff classification of a Stereo Wireless Speaker System PP #223467 from China

NY H80686 June 14, 2001 CLA-2-85:RR:NC:MM:109 H80686 CATEGORY: Classification TARIFF NO.: 8518.21.0000 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP Counselors At Law One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a Stereo Wireless Speaker System PP #223467 from China Dear Ms. Wierbicki: In your letter dated May 14, 2001, you requested a tariff classification ruling on behalf of Avon Products, Incorporated of New York, New York. The merchandise is described in your letter as a Stereo Wireless Speaker System PP #223467 consisting of two receivers and one transmitter with an AC 120V 60Hz to DC12V 200mA adapter including a cable adapter. The system operates in a stereo mode. Each receiver contains a speaker that is enclosed in a rectangular shaped plastic housing that measures approximately 4” wide by 6’ high with a tapered depth of 3 ½” at its deepest point. The receivers are NOT hooked up to one another nor are they hooked up to the sound system. Each of the receivers operates on four “AA” size batteries and incorporates an ON/Off button, as well as a volume knob. The transmitter, likewise, is encased in plastic which is fashioned in an inverted “T” like shape, standing 8” high, with a base that measures approximately 7” wide by 4 ½” deep. It incorporates an ON/OFF switch and includes the detachable electrical adapter/plug. A sample of the merchandise was submitted to this office and has been returned to you. The receivers impart the essential character to this Stereo Wireless Speaker System. Therefore, subheading 8518.21 applies. The applicable subheading for the Stereo Wireless Speaker System will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures… parts thereof… Loudspeakers, whether or not mounted in their enclosures: Single loudspeakers mounted in their enclosures.” 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