N297834 N2 Ruling Active

The tariff classification of a DVD sound bar from an unspecified country

Issued July 9, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8521.90.0000

Headings: 8521

Product description

The merchandise under consideration is a DVD Sound Bar, model SBT16737BHS. This 37-inch sound bar contains a built-in top-load DVD/CD player, a Subwoofer, Bluetooth for wirelessly streaming music, and a DVD conversion to HDMI output up to 1080p. Moreover, this sound bar reproduces video and audio via the DVD/CD player feature. This merchandise does not have any recording capability and does not contain a tuner. In your request you suggest classification in subheading 8519.89.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sound recording or reproducing apparatus: Other apparatus: Other: Other.” However, this DVD/CD player reproduces video in addition to sound. Therefore, classification in this subheading is not applicable.

CBP rationale

The applicable subheading for the DVD sound bar will be 8521.90.0000, HTSUS, which provides for video recording or reproducing apparatus, whether or not incorporating a video tuner: Other.

Full text

N297834 July 9, 2018 CLA-2-85:OT:RR:NC:N2:208 CATEGORY: Classification TARIFF NO.: 8521.90.0000 Mr. James Walsh Metro Customs Brokers 1 Lincoln Blvd, Ste 202 Rouses Point NY 12979 RE: The tariff classification of a DVD sound bar from an unspecified country Dear Mr. Walsh: In your letter dated June 13, 2018, on behalf of Venturer Electronics, Inc., you requested a tariff classification ruling. The merchandise under consideration is a DVD Sound Bar, model SBT16737BHS. This 37-inch sound bar contains a built-in top-load DVD/CD player, a Subwoofer, Bluetooth for wirelessly streaming music, and a DVD conversion to HDMI output up to 1080p. Moreover, this sound bar reproduces video and audio via the DVD/CD player feature. This merchandise does not have any recording capability and does not contain a tuner. In your request you suggest classification in subheading 8519.89.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sound recording or reproducing apparatus: Other apparatus: Other: Other.” However, this DVD/CD player reproduces video in addition to sound. Therefore, classification in this subheading is not applicable. The applicable subheading for the DVD sound bar will be 8521.90.0000, HTSUS, which provides for video recording or reproducing apparatus, whether or not incorporating a video tuner: 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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