R01898 R0 Ruling Active

The tariff classification of a bass amplifier, bass guitar amplifiers with built in speakers, and speakers from China

Issued May 23, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8518.22.0000, 8518.40.2000

Headings: 8518

Product description

The merchandise subject to this ruling is a BBT500H bass amplifier, BBT500-110 & BBT500-115 bass guitar amplifiers with built in speaker and BBT110S, BBT 210S, and BBT 410S multiple enclosed speakers. The BBT500H bass amplifier is a 500 watt power amplifier with built-in Digital Signal Processing technology, along with 5-band equalizer, compressor, and limiter. The BBT500-110 & BBT500-115 bass guitar amplifiers with built-in speaker is virtually identical to the BBT500H described above, the difference is that the BBT500-110 & the BBT500-115 contain a built-in speaker. The BBT110S, BBT 210S, and BBT 410S multiple enclosed speakers. These three are items are multiple enclosed speakers that are designed as an accessory to be matched with the BBT500H amplifier described above.

CBP rationale

The applicable subheading for the BBT110S, BBT 210S, and BBT 410S multiple enclosed speakers will be 8518.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Multiple loudspeakers, mounted in the same enclosure. The applicable subheading for the a BBT500H bass amplifier, BBT500-110 & BBT500-115 bass guitar amplifiers with built in speaker will be 8518.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Audio-frequency electric amplifiers.

Full text

NY R01898 May 23, 2005 CLA-2-85:RR:NC:MM:109 R01898 CATEGORY: Classification TARIFF NO.: 8518.22.0000 ; 8518.40.2000 Mr. Dennis Heck Import Compliance Manager Yamaha Corporation of America 6600 Orangethorpe Avenue P. O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of a bass amplifier, bass guitar amplifiers with built in speakers, and speakers from China Dear Mr. Heck: In your letter dated May 5, 2005, you requested a tariff classification ruling. The merchandise subject to this ruling is a BBT500H bass amplifier, BBT500-110 & BBT500-115 bass guitar amplifiers with built in speaker and BBT110S, BBT 210S, and BBT 410S multiple enclosed speakers. The BBT500H bass amplifier is a 500 watt power amplifier with built-in Digital Signal Processing technology, along with 5-band equalizer, compressor, and limiter. The BBT500-110 & BBT500-115 bass guitar amplifiers with built-in speaker is virtually identical to the BBT500H described above, the difference is that the BBT500-110 & the BBT500-115 contain a built-in speaker. The BBT110S, BBT 210S, and BBT 410S multiple enclosed speakers. These three are items are multiple enclosed speakers that are designed as an accessory to be matched with the BBT500H amplifier described above. The applicable subheading for the BBT110S, BBT 210S, and BBT 410S multiple enclosed speakers will be 8518.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Multiple loudspeakers, mounted in the same enclosure.” The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the a BBT500H bass amplifier, BBT500-110 & BBT500-115 bass guitar amplifiers with built in speaker will be 8518.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Audio-frequency electric amplifiers.” The rate of duty will be 4.9 percent ad valorem. 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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