N268674 N2 Ruling Active

The tariff classification of an automatic stereo turntable system from China

Issued September 30, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8519.30.1000

Headings: 8519

GRI rules applied: GRI 3

Product description

The merchandise under consideration is an automatic stereo turntable system, which consists of a turntable (part number AT-LP60BK) and two speakers (part number AT-SP121BK), which are imported together packaged for retail sale. The turntable, which reproduces sound from classic vinyl records, has a fully automatic belt-drive. It also has a built-in switchable phone preamp that allows the turntable to be connected directly to the included power speakers, as well as a computer, a home stereo, and other components that have no dedicated turntable input. Furthermore, the subject turntable is supplied with an integral phono cartridge with replaceable stylus. By virtue of General Rule of Interpretation 3 (b), this system is considered a set for tariff classification purposes, with the turntable imparting the essential character of the set.

CBP rationale

The applicable subheading for this automatic stereo turntable system will be 8519.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Turntables (record-decks): With automatic record changing mechanism.

Full text

N268674 September 30, 2015 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8519.30.1000 Mr. David Rutt General Manager, Compliance Damco Customs Services, Inc. 9300 Arrowpoint Blvd. Charlotte, NC 28273 RE: The tariff classification of an automatic stereo turntable system from China Dear Mr. Rutt: In your letter dated September 8, 2015, on behalf of Barnes and Nobel Purchasing Inc., you requested a tariff classification ruling. The merchandise under consideration is an automatic stereo turntable system, which consists of a turntable (part number AT-LP60BK) and two speakers (part number AT-SP121BK), which are imported together packaged for retail sale. The turntable, which reproduces sound from classic vinyl records, has a fully automatic belt-drive. It also has a built-in switchable phone preamp that allows the turntable to be connected directly to the included power speakers, as well as a computer, a home stereo, and other components that have no dedicated turntable input. Furthermore, the subject turntable is supplied with an integral phono cartridge with replaceable stylus. By virtue of General Rule of Interpretation 3 (b), this system is considered a set for tariff classification purposes, with the turntable imparting the essential character of the set. The applicable subheading for this automatic stereo turntable system will be 8519.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Turntables (record-decks): With automatic record changing mechanism. The rate of duty will be 3.9 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 Lisa Cariello at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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