The tariff classification of a Bluetooth-enabled speaker from China

N313554 August 4, 2020 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8518.21.0000, 9903.88.15 David Prata Manager, Customs Compliance CVS Pharmacy, Inc. Mail Code 5055 Woonsocket, RI 02895 RE: The tariff classification of a Bluetooth-enabled speaker from China Dear Mr. Prata: In your letter dated July 29, 2020, you requested a tariff classification ruling. The item concerned is referred to as the Drips Wireless Speaker (item # 478472). This device incorporates a single 3 watt speaker and a microphone. It wirelessly connects to a Bluetooth-enabled audio source, such as a smartphone. It can answer or reject incoming telephone calls, redial the last number dialed and incorporates a talking caller ID. It also incorporates a 3.5 mm auxiliary input jack used to connect the speaker to an audio source using an audio cable. This speaker is powered by a 500 mAh rechargeable battery. The applicable subheading for the Drips Wireless Speaker (item # 478472) 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…: Loudspeakers, whether or not mounted in their enclosures: Single loudspeakers, mounted in their enclosures.” The rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8518.21.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8518.21.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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