RE: The tariff classification of wireless volume controllers from China

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364261 August 21, 2026 CLA-2-85:OT:RR:NC:N2:212 CATEGORY: Classification TARIFF NO.: 8543.70.9860 Marius Dornean LF Audio 636 Arbolado Drive Fullerton, CA 92835 RE: The tariff classification of wireless volume controllers from China Dear Mr. Dornean: In your letter dated August 13, 2026, you requested a tariff classification ruling. There are five items at issue with this request, which are described as Wireless Volume Controllers (WVC). The devices are individually identified as follows: WVC Base Station WVC-LITE Base Station WVC-LITE-6 Base Station WVC-PRO Base Station WVC-PRO-6 Base Station We note that the five models listed above are virtually identical in function and only differ in the number of audio channels, control capabilities, and hardware configuration. The subject devices are presented as a metal enclosure, within which are the various electrical components. On the outside of the enclosure are various RCA inputs and outputs as well as radio frequency (RF) antennae. The subject device incorporates an internal digital to analog converter, wireless communication, and a digital control interface. In use, the device is placed within a vehicle and connected to the various components of the stereo system, i.e. speakers, amplifier, etc. An external volume knob, which is not at issue with this request, is then connected wirelessly to the WVC. The knob transmits digital control commands to the WVC, which processes these commands to electronically control the level of the analog audio signals. In your request, you suggest that the correct classification for the WVC units should be 8517.62.0090, Harmonized Tariff Schedule of the United States (HTSUS). We disagree.
The items concerned are base stations that function to increase or decrease the signal strength (attenuation) of an audio signal from an automobile’s stereo/sound system. This control and/or manipulation of an output signal from a sound system would not be covered by heading 8517, HTSUS. A stereo system is not considered a telecommunication system of 8517, HTSUS, nor are these devices operating within a network environment. The fact that the base stations are controlled by a wireless control knob, would have no effect on the classification, as the principal function of the base station is to control and convert audio signals. As such the base stations would be classified based upon how they perform the volume adjustment function, heading 8517, HTSUS would be inapplicable. The applicable subheading for the WVC units, part numbers WVC Base Station, WVC-LITE Base Station, WVC-LITE-6 Base Station, WVC-PRO Base Station, and WVC-PRO-6 Base Station, will be 8543.70.9860, 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: Other.” The general rate of duty will be 2.6 percent ad valorem. 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