The tariff classification of a home theater system from Indonesia

N182155 September 9, 2011 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8527.91.6080 Mr. Dennis D. Heck Yamaha Corporation of America 6600 Orangethorpe Avenue Buena Park, CA 90620 RE: The tariff classification of a home theater system from Indonesia Dear Mr. Heck: In your letter dated August 25, 2011, you requested a tariff classification ruling. The subject merchandise, based on the information submitted, is the Yamaha YHT-S401 Home Theater System with a 7.1 channel surround sound. This system, which cannot operate without an external source of power, consists of a subwoofer-integrated receiver (model SR-301) with a built-in FM tuner, amplifier and a USB port; and an additional separate soundbar (model NS-BR301) with three speakers. It is noted that this system decodes HD audio signals for reproducing high-quality sound from Blu-ray Disc players as well as from other digital sources. The rear panel of the receiver incorporates, for instance, digital-in and analog-input jacks as well as speaker terminals; and it also has three HDMI terminals that offer one-cable connection of various HD digital sources. It is noted that the HDMI includes 3D protocols for 3D video sources, as well as the capability of supporting audio return channel (ARC). The front panel of the receiver, which incorporates a USB port, contains the internal circuitry for reproducing audio files stored on supported USB flash memory or storage devices. At the time of importation, this system is retail packed with a speaker cable, a remote control and an indoor FM antenna, as well as other related accessories. Therefore, this system is considered to be a set for tariff classification purposes, and the essential character of the set is found to be imparted by the subwoofer-integrated receiver. The applicable subheading for these network home theater receivers will be 8527.91.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Other: Combined with sound recording or reproducing apparatus: Other: 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) 733-3008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division