The tariff classification of a digital signal processor from China

N363468
August 4, 2026
CLA-2-85:OT:RR:NC:N2:212
CATEGORY: Classification
TARIFF NO.: 8543.70.9100
Erik Wiederholtz Perlisten Audio 1162 Laser Street, Suite 112 Verona, WI 53593 RE: The tariff classification of a digital signal processor from China Dear Mr. Wiederholtz: In your letter dated July 21, 2026, you requested a tariff classification ruling. The merchandise under consideration, identified by model number DSPx 2.4, is described as a digital signal processor (DSP) used within high-performance loudspeaker systems. The subject device is comprised of various electronic components, including an onboard DSP chipset, enclosed within a metal housing. The front of the device includes a rotary dial, while the back is equipped with various input and output connections. These include analog audio, i.e. RCA and XLR, digital audio, i.e. S/PDIF, as well as wireless connectivity. You state that the device is designed to receive and process an audio signal from an input source. This processing includes the conversion of a digital signal to analog to be used by various outputs, such as speakers, tweeter, subwoofers, etc. Additionally, the device can divide the frequencies, perform equalization, and adjust levels across various channels. We note that the device does not perform any amplification of sound. The applicable subheading for the DSP unit, model number DSPx 2.4, will be 8543.70.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Digital signal processing apparatus capable of connecting to a wired or wireless network for the mixing of sound.” The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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/.

This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 Luke LePage at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division