The tariff classification of a B-Flex from China

NY L89000 December 19, 2005 CLA-2-85:RR:NC:MM:109 L89000 CATEGORY: Classification TARIFF NO.: 8518.22.0000 Mr. Josh Rosenfield JLab Audio, Inc. P.O. Box 43692 Tucson, AZ 85733 RE: The tariff classification of a B-Flex from China Dear Mr. Rosenfield: In your letter dated November 14, 2005, you requested a tariff classification ruling. The merchandise subject to this ruling is referred to in your letter as a B-Flex. It consists of a USB connector, flexible support structure, housing, digital processing circuitry, and two micro loudspeakers. The two micro loudspeakers are mounted within the same enclosure. The B-Flex connects to desktop and laptop computers via the USB connector, from which the device receives power and digital data through four transmission pathways (wires) running from the USB connector through the flexible support structure to the digital processing circuitry. The device’s function is to process the digital data rendering an output of sound. You suggested Harmonized Tariff Schedule (HTS) subheadings 8471.60.90, 8471.50.00, and 8471.49.85 Harmonized Tariff Schedule of the United States (HTS), which provides for “Input or output units of automatic data processing (ADP) machines, digital processing units of ADP machines, and units for physical incorporation into ADP machines.” However, the B-Flex is not physically incorporated into an ADP machine, but rather it is an external device. Further, neither is it an input or output unit of an ADP machine, nor is it a digital unit of an ADP machine because you state in your letter, “Its only function is as a digital processing unit, in this case for processing digital data into sound. That is one of the functions of a loudspeaker. As such, this office has determined that the B-Flex is a multiple loudspeaker that plugs into a USB port of a desktop and/or laptop computer, from which it gets its source of power. Loudspeakers are provided for under subheading 8518.21.00 and 8518.22.00. The B-Flex contains two loudspeakers within the same enclosure. Therefore, the most appropriate tariff number is 8518.22.00, which provides for “Multiple loudspeakers, mounted within the same enclosure.” The applicable subheading for the B-Flex will be 8518.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Multiple loudspeakers, mounted in the same enclosure.” 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