The tariff classification of Speaker Box Assemblies from the Far East

NY I85134 August 19, 2002 CLA-2-85:RR:NC:MM:109 I85134 CATEGORY: Classification TARIFF NO.: 8518.90.8000 Mr. Dennis Heck Import Compliance Manager Yamaha Corporation of America 6600 Orangethorpe Avenue P. O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of Speaker Box Assemblies from the Far East Dear Mr. Heck: In your letter dated August 5, 2002, you requested a tariff classification ruling. The merchandise is described in your letter as Speaker Box Assemblies. These are hollow plastic boxes that are shaped to fit into the lower case assembly of an electronic single-keyboard instrument. The lower case assembly consists of various parts, two of which are the Speaker Box Left Assembly and Speaker Box Right Assembly. They are hollow plastic boxes on which the actual speaker is mounted and fixed nearly inside the lower case and upper case assemblies of the electronic keyboard. In your letter, you state that the hollow boxes would make some difference in the sound effects since the sound coming from the back of the speakers would be captured and directed to the front/top of the electronic keyboard. Based on your statement, these speaker box assemblies make a difference in the sound effects coming from the speakers thereby improving the acoustical quality of the speakers. A schematic diagram was included as part of the ruling request showing its placement within the electronic keyboard. The applicable subheading for the Speaker Box Assemblies will be 8518.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures…electric sound amplifier sets; parts therefor: Parts: 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