N119436 N1 Ruling Active

The tariff classification of a "Vibe It" loudspeaker from China

Issued August 26, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8518.21.0000

Headings: 8518

Product description

The merchandise subject to this ruling is a “Vibe It” loudspeaker. It is identified within your letter as Model # VIM10. The “Vibe It” loudspeaker is a single loudspeaker mounted within an enclosure. It measures approximately 3 ¼” x 3 ¼” and uses 2 AAA batteries (not included) or a USB cable (included) for its power supply. It contains a built-in audio input wire that connects to the headphone jack of an MP3 player, computer, or any other sound producing device to obtain sound from those devices. It is also imported with double-sided adhesive discs that can be attached to the back of the “Vibe It” loudspeaker so that “Vibe It” loudspeaker can then be attached to the surface of any hollow item, i.e., a cardboard box, carton, etc., which will then create vibrating sound effects when in operation. A sample of the “Vibe It” loudspeaker was submitted for classification purposes and is being returned as per your request.

CBP rationale

The applicable subheading for the “Vibe It” (Model # VIM10) loudspeaker will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Single loudspeakers, mounted in their enclosure.

Full text

N119436 August 26, 2010 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8518.21.0000 Ms. Macie Cooper Compliance Analyst Samuel Shapiro & Co., Inc. 100 N. Charles Street, Suite 1200 Baltimore, MD 21201 RE: The tariff classification of a “Vibe It” loudspeaker from China Dear Ms. Cooper: In your letter dated August 9, 2010 you requested a tariff classification ruling on behalf of your client, Wide Ideas, Inc. The merchandise subject to this ruling is a “Vibe It” loudspeaker. It is identified within your letter as Model # VIM10. The “Vibe It” loudspeaker is a single loudspeaker mounted within an enclosure. It measures approximately 3 ¼” x 3 ¼” and uses 2 AAA batteries (not included) or a USB cable (included) for its power supply. It contains a built-in audio input wire that connects to the headphone jack of an MP3 player, computer, or any other sound producing device to obtain sound from those devices. It is also imported with double-sided adhesive discs that can be attached to the back of the “Vibe It” loudspeaker so that “Vibe It” loudspeaker can then be attached to the surface of any hollow item, i.e., a cardboard box, carton, etc., which will then create vibrating sound effects when in operation. A sample of the “Vibe It” loudspeaker was submitted for classification purposes and is being returned as per your request. The applicable subheading for the “Vibe It” (Model # VIM10) loudspeaker will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Single loudspeakers, mounted in their enclosure.” The rate of duty will be 4.9 percent ad valorem. 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

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