K87249 K8 Ruling Active

The tariff classification of a Flat TV Rack Speaker System from China

Issued July 22, 2004 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 Flat TV Rack Speaker System. It is a floor standing TV rack with a built-in 3 channel speaker system. The rack is made of wood with a gloss finish vinyl wrap. The 3 channel speaker system is comprised of 3.2” drivers and 1” tweeters with built-in 3 channel speaker terminals on the back of the rack. The Flat TV Rack Speaker System does not contain an amplifier and does not include a separate subwoofer. The center shelf of the rack is designed to hold audio and video equipment.

CBP rationale

The applicable subheading for the Flat TV Rack Speaker System will be 8518.29.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Loudspeakers, whether or not mounted in the same enclosures: Other: Other.

Full text

NY K87249 July 22, 2004 CLA-2-85:RR:NC:MM:109 K87249 CATEGORY: Classification TARIFF NO.: 8518.29.8000 Mr. Kent Sunakoda Import Manager/Atty-in-Fact James J. Boyle & Company 2525 Corporate Place #100 Monterey Park, CA 91754 RE: The tariff classification of a Flat TV Rack Speaker System from China Dear Mr. Sunakoda: In your letter dated June 17, 2004, you requested a tariff classification ruling on behalf of Onkyo USA Corporation of Upper Saddle River, New Jersey. The merchandise is described in your letter as a Flat TV Rack Speaker System. It is a floor standing TV rack with a built-in 3 channel speaker system. The rack is made of wood with a gloss finish vinyl wrap. The 3 channel speaker system is comprised of 3.2” drivers and 1” tweeters with built-in 3 channel speaker terminals on the back of the rack. The Flat TV Rack Speaker System does not contain an amplifier and does not include a separate subwoofer. The center shelf of the rack is designed to hold audio and video equipment. The applicable subheading for the Flat TV Rack Speaker System will be 8518.29.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Loudspeakers, whether or not mounted in the same 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

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