The tariff classification of Subwoofer Speaker Assembly from Japan

N337020 December 18, 2023 CLA-2-85:OT:RR:NC:N2 209 CATEGORY: Classification TARIFF NO.: 8518.22.0000 Traci Hale Nissan North America Inc. 1 Nissan WayFranklin, TN 37067 RE:  The tariff classification of Subwoofer Speaker Assembly from Japan Dear Ms. Hale: In your letter dated December 11, 2023, you requested a tariff classification ruling. The merchandise under consideration is a subwoofer speaker assembly, Part# 281706SF2A. It is comprised of two speakers mounted within a plastic enclosure designed to fit inside motor vehicles. Specifically, the subwoofer is designed to fit inside a motor vehicle’s luggage compartment and is used for boosting the low frequency audio signals or bass tones. The applicable subheading for the subwoofer speaker assembly 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…: Loudspeakers, whether or not mounted in their enclosures: Multiple loudspeakers, mounted in the same enclosure.”. 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Steven Pollichino at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division