I84279 I8 Ruling Active

The tariff classification of a "Pillow Speaker Unit" from China

Issued August 12, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8518.29.8000

Headings: 8518

Product description

The merchandise is described in your letter as a pillow speaker unit. It consists of two small unmounted speakers connected to a 6’ audio wire, which connects to any tape or CD player, radio, TV, etc. allowing the user to listen to the sounds of his or her choice, when in bed, without the need for headphones. The two speakers are kept in place by being inserted in two small compartments of a material case (60% cotton/ 40% polyester), where the user puts his/her pillow in, which allows for the speakers to remain in place, without shifting under the pillow. The item is used for different therapeutic purposes – pain management, masking of ringing in the ear produced by tinnitus, subliminal learning, as an administrative tool for sensory input for individuals for autism, Attention Deficiency Disorder (ADD), the elderly, etc. A sample of the merchandise was submitted to this office and has been returned to you as per your request.

CBP rationale

The applicable subheading for the “Pillow Speaker Unit” 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 I84279 August 12, 2002 CLA-2-85:RR:NC:MM:109 I84279 CATEGORY: Classification TARIFF NO.: 8518.29.8000 Mr. Ernesto Contenti VP Sales & Marketing Troller, Corporation 454 West Airport Road Butler, PA 16002 RE: The tariff classification of a “Pillow Speaker Unit” from China Dear Mr. Contenti: In your letter dated July 10, 2002, you requested a tariff classification ruling. The merchandise is described in your letter as a pillow speaker unit. It consists of two small unmounted speakers connected to a 6’ audio wire, which connects to any tape or CD player, radio, TV, etc. allowing the user to listen to the sounds of his or her choice, when in bed, without the need for headphones. The two speakers are kept in place by being inserted in two small compartments of a material case (60% cotton/ 40% polyester), where the user puts his/her pillow in, which allows for the speakers to remain in place, without shifting under the pillow. The item is used for different therapeutic purposes – pain management, masking of ringing in the ear produced by tinnitus, subliminal learning, as an administrative tool for sensory input for individuals for autism, Attention Deficiency Disorder (ADD), the elderly, etc. A sample of the merchandise was submitted to this office and has been returned to you as per your request. The applicable subheading for the “Pillow Speaker Unit” 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 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →