N182121 N1 Ruling Active

The tariff classification of a speaker sound bar with USB playback and Bluetooth connectivity from South Korea

Issued September 16, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8519.81.4050

Headings: 8519

Product description

The merchandise under consideration is referred to as a “Speaker Sound Bar,” model LSB316. This virtual surround sound speaker with Bluetooth connectivity contains six speaker drivers. In addition, the Speaker Sound Bar, which incorporates a USB port located on the front of this device, has the capability of reproducing sound stored on a USB memory device. Model LSB316 consists of the abovementioned “Speaker Sound Bar” along with a wireless subwoofer packaged together as a set for retail sale. The essential character of this set is imparted by the “Speaker Sound Bar.”

CBP rationale

The applicable subheading for this speaker sound bar with USB playback and Bluetooth connectivity will be 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other: Other.

Full text

N182121 September 16, 2011 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8519.81.4050 Ms. Sarah Cho LG Electronics U.S.A., Inc. 1000 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of a speaker sound bar with USB playback and Bluetooth connectivity from South Korea Dear Ms. Cho: In your letter dated August 23, 2011, you requested a tariff classification ruling. The merchandise under consideration is referred to as a “Speaker Sound Bar,” model LSB316. This virtual surround sound speaker with Bluetooth connectivity contains six speaker drivers. In addition, the Speaker Sound Bar, which incorporates a USB port located on the front of this device, has the capability of reproducing sound stored on a USB memory device. Model LSB316 consists of the abovementioned “Speaker Sound Bar” along with a wireless subwoofer packaged together as a set for retail sale. The essential character of this set is imparted by the “Speaker Sound Bar.” The applicable subheading for this speaker sound bar with USB playback and Bluetooth connectivity will be 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other: Other. The rate of duty will be 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 Lisa Cariello at (646) 733-3014. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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