The tariff classification of three Loudspeakers (Models EASA12P15A1, EASA16P99A1, and EASA23D21A1)

NY L89247 December 21, 2005 CLA-2-85:RR:NC:MM:109 L89247 CATEGORY: Classification TARIFF NO.: 8518.29.8000 9902.85.20 Ms. Madeline B. Kuflik Attorney for PEDCA Panasonic Corporation of North America One Panasonic Way, 3B-6 Secaucus, NJ 07094 RE: The tariff classification of three Loudspeakers (Models EASA12P15A1, EASA16P99A1, and EASA23D21A1) Dear Ms. Kuflik: In your letter, which was received by this office December 7, 2005, you requested a tariff classification ruling on behalf of your client Panasonic Electronic Devices Corporation of America (Panasonic). This ruling pertains to the classification of three loudspeakers. They are referred to as Models EASA12P15A1, EASA16P99A1, and EASA23D21A1. Samples of each of these loudspeakers were submitted along with independent laboratory testing results for classification purposes. The Model Number EASA12P15A1 loudspeaker is a single loudspeaker. It is not mounted in its enclosure. The nominal diameter of this loudspeaker is 12 cm. The Model Number EASA16P99A1 loudspeaker is a single loudspeaker. It is not mounted in its enclosure. The nominal diameter of this loudspeaker is 16 cm. The Model Number EASA23D21A1 loudspeaker is a single loudspeaker. It is not mounted in its enclosure. The nominal diameter of this loudspeaker is 23 x 16 cm. The applicable subheading for the three Loudspeakers (Models EASA12P15A1, EASA16P99A1, and EASA23D21A1) is 8518.29.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Loudspeakers, whether or not mounted in their enclosures: Other: Other.” The rate of duty is 4.9 percent ad valorem. However, Heading 9902, HTSUS, deals with a wide variety of goods that have a temporary reduction in their rate of duty by virtue of legislative action. Subheading 9902.85.20, HTSUS, provides for “Loudspeakers not mounted in their enclosures (provided for in subheading 8518.29.80), the foregoing which meet a performance standard of not more than 1.5 dB for the average level of 3 or more octave bands, when such loudspeakers are tested in a reverberant chamber.” For classification to be proper within this provision of the Nomenclature, there are specific prerequisites that need to be met:1) the loudspeakers must not be mounted in their enclosures, as provided for in subheading 8518.29.80;2) the loudspeakers must meet a performance standard of not more than 1.5 dB for the average level of 3 or more octave bands when tested; and 3) the loudspeakers must be tested in a reverberant chamber; The submitted three samples are loudspeakers (Models EASA12P15A1, EASA16P99A1, and EASA23D21A1) and are not mounted in their enclosures. The loudspeakers were tested in a reverberant chamber by an independent laboratory and recorded test results of the loudspeakers were certified by the laboratory’s engineer revealing that the loudspeakers meet a performance standard with a variance of not more than 1.5 dB for the average level of 3 or more octave bands. In order for classification to be proper under subheading 9902.85.20, HTSUS, all the aforementioned criteria need to be met and they have been based on the instant analysis of the submitted samples and the engineer’s certification of the test results. Therefore, the applicable subheading for the three Loudspeakers (Models EASA12P15A1, EASA16P99A1, and EASA23D21A1) is 9902.85.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Loudspeakers not mounted in their enclosures (provided for in subheading 8518.29.80), the foregoing which meet a performance standard of not more than 1.5 dB for the average level of 3 or more octave bands, when such loudspeakers are tested in a reverberant chamber.” The rate of duty is free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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