The tariff classification of audio kits from China

N301789 December 7, 2018 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8518.21.0000, 8518.22.0000, 8518.29.8000 Lisa Murrin Expeditors Tradewin, LLC 3 Technology Drive Peabody, MA 01960 RE: The tariff classification of audio kits from China Dear Ms. Murrin: In your letter dated November 14, 2018, you requested a tariff classification ruling on behalf of your client Rockford Corporation. The items in question are OEM vehicle audio kits. There are three kits concerned. Each kit is packaged together and will be assembled and installed by the original equipment manufacturer (OEM) or the OEM’s authorized dealer. The first kit is a subwoofer assembly. It consists of a single speaker mounted in an enclosure, an amplifier kit (amplifier, bracket, cover and fasteners), a T-wire harness that incorporates four wires which connect the subwoofer assembly to the amplifier, and a subwoofer mounting bracket. The second kit is a subwoofer assembly. It consists of dual speakers mounted in the same enclosure, an amplifier kit (amplifier, bracket, cover and fasteners), a T-wire harness that incorporates four wires that connect the subwoofer assembly to the amplifier, and a subwoofer mounting bracket The third kit is a speaker assembly. It consists of a speaker not mounted in an enclosure, an amplifier, bracket, cover, fasteners, and a T-wire harness that incorporates four wires that connect the speaker to the amplifier. The applicable subheading for the first vehicle audio kit (subwoofer assembly-single speaker mounted in an enclosure, an amplifier kit, T-wire harness and a subwoofer mounting bracket) will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets; parts thereof: Loudspeakers, whether or not mounted in their enclosures: Single loudspeakers, mounted in their enclosures.” The rate of duty will be 1.2% ad valorem. The applicable subheading for the second vehicle audio kit (subwoofer assembly-dual speakers mounted in the same enclosure, an amplifier kit, T-wire harness, and a subwoofer mounting bracket will be 8518.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets; parts thereof: Loudspeakers, whether or not mounted in their enclosures: Multiple loudspeakers, mounted in the same enclosure.” The rate of duty will be 1.2% ad valorem. The applicable subheading for the third vehicle audio kit (speaker assembly-speaker not mounted in an enclosure, an amplifier, bracket, cover, fasteners, and a T-wire harness) will be 8518.29.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets; parts thereof: Loudspeakers, whether or not mounted in their enclosures: Other: Other.” The rate of duty will be 1.2% 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 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 Steven Pollichino at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division