The tariff classification of a Matrix Array Audio system from Germany

N322548 November 16, 2021 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8518.22.0000 Julius Becker Holoplot GmbH Ringbahnstr. 12 (10-14) / A2 Berlin, 12099 Germany RE: The tariff classification of a Matrix Array Audio system from Germany Dear Mr. Becker: In your letter dated October 30, 2021, you requested a tariff classification ruling. The item concerned is referred to as the X1 Matrix Array Audio system. There are two variants in question, the Modul 96 (MD96) and the Modul 80-S (MD80-S). Both audio modules are 3D Audio-Beamforming and Wave Field Synthesis loudspeakers with integrated signal processing and amplification that can be arrayed horizontally and vertically to create differently sized arrays. The MD96 is a two-way audio module with 96 loudspeaker drivers; the MD80-S is a three-way audio module with 80 loudspeaker drivers and a single sensor-controlled subwoofer driver. In both models, each loudspeaker driver is individually amplified and controlled by its own digital signal processor (DSP), enabling ultimate control over sound. These audio modules are capable of generating multiple sound fields simultaneously each with its own content, equalization, level, shape, and position, either in a single audio module deployment or as part of a larger array system. In your submission, you requested classification in heading 8519, Harmonized Tariff Schedule of the United States (HTSUS); however, this merchandise does not have the capability of recording or reproducing sound. As per HQ ruling decision H216719, “in order for a device to be a sound-reproducing device, it must be able to read the recorded file, either from an internal memory or from a removable solid state non-volatile media, such as a USB flash memory apparatus", or other media of heading 8523. Accordingly, classification in heading 8519, HTSUS, is not applicable. The applicable subheading for the X1 Matrix Array Audio system (Modul 96 (MD96) and Modul 80-S (MD80-S)) will be 8518.22.0000, HTSUS, which provides for “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures…: Loudspeakers, whether or not mounted in their enclosures: Multiple loudspeakers, mounted in the same enclosure.” The general 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 Steven Pollichino at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division