The tariff classification of Yamaha Speaker Sets from China

NY J83624 May 7, 2003 CLA-2-85:RR:NC:MM:109 J83624 CATEGORY: Classification TARIFF NO.: 8518.21.0000 Mr. Brian Cochran Worldwide Customs Compliance Manager Logitech 6505 Kaiser Drive Fremont, CA 94555-3615 RE: The tariff classification of Yamaha Speaker Sets from China Dear Mr. Cochran: In your letter dated April 10, 2003, you requested a tariff classification ruling. The merchandise is described in your letter as the Logitech Z-680 5.1 Digital Sound System. It is imported, packaged for retail, as set consisting of one 188 watt subwoofer, one center speaker, four satellite speakers (62 watts each), one digital Sound Touch Control Center (69 watts), one wireless remote control, cords and cables and a user’s guide manual. The Z680 is Logitech’s newest sound system that features Dolby Digital and DTS Hardware Decoding. The decoding allows for a digital surround sound while viewing DVD’s, listening to CD’s, playing PC games or playing console games on Playstation 2 and Xbox. The sound system allows for the connection of up to four audio sources simultaneously. Each speaker in the unit contains one single speaker. The control center has a LCD screen to allow the user to configure the Z680. The Control Center contains all the functionality controls for the effects, settings and volume control. The Digital Sound Touch Control Center is a powerful and easy to use device that gives quick access to a variety of features of the Z680 System. Access can be made from the wireless remote control. As indicated in your letter, the Digital Sound Touch Control Center will also be imported separately in addition to being imported as part of the system. The applicable subheading for the Logitech Z-680 Digital Sound System will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “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. The applicable subheading for the Digital Sound Touch Control Center, Model Z-680, will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other boards, panels, …, and other bases, …, for electric control or the distribution of electricity, …For a voltage not exceeding 1,000V. The rate of duty will be 2.7 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