H88543 H8 Ruling Active

The tariff classification of a wooden TV stand with built in speakers from China.

Issued February 13, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9403.60.8080

Headings: 9403

Product description

The merchandise to be imported is called a “boomstand” which consists of a wooden television stand with built-in speakers and amplifiers. There will be three separate models that differ slightly to accommodate television size, shelf limitations and a cosmetic feature consisting of glass doors, which enclose the shelf area. The models are as follows: Model TY-32AS30MP is a wooden TV stand for a 27” to 32” television, containing a 30 watt amplifier and a 2-way speaker with one wooden shelf, and the cabinet is unenclosed. Model TY-32AS50MP is a wooden TV stand for a 27” to 32” television, containing a 50 watt amplifier and a 3-way speaker system with two wooden shelves, which are enclosed by glass doors. Model TY-36AS50MP is a wooden TV stand for a 36” television, containing a 50 watt amplifier, and a 3-way speaker system with two wooden shelves, which are enclosed by glass doors.

CBP rationale

The applicable subheading for the boomstand will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other wooden furniture: other, other.

Full text

NY H88543 February 13, 2002 CLA-2-94:RR:NC:SP:233 H88543 CATEGORY: Classification TARIFF NO.: 9403.60.8080 Ms. Madeline B. Kuflik Panasonic One Panasonic Way, 3B-6 Secaucus, NJ 07094 RE: The tariff classification of a wooden TV stand with built in speakers from China. Dear Ms. Kuflik: In your letter dated February 7, 2002, on behalf of Matsushita Electric of Puerto Rico, you requested a tariff classification ruling. The merchandise to be imported is called a “boomstand” which consists of a wooden television stand with built-in speakers and amplifiers. There will be three separate models that differ slightly to accommodate television size, shelf limitations and a cosmetic feature consisting of glass doors, which enclose the shelf area. The models are as follows: Model TY-32AS30MP is a wooden TV stand for a 27” to 32” television, containing a 30 watt amplifier and a 2-way speaker with one wooden shelf, and the cabinet is unenclosed. Model TY-32AS50MP is a wooden TV stand for a 27” to 32” television, containing a 50 watt amplifier and a 3-way speaker system with two wooden shelves, which are enclosed by glass doors. Model TY-36AS50MP is a wooden TV stand for a 36” television, containing a 50 watt amplifier, and a 3-way speaker system with two wooden shelves, which are enclosed by glass doors. The applicable subheading for the boomstand will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: other wooden furniture: other, other. The rate of duty will be free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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