CLA-2 CO:R:C:M 951798 AJS
District Director
U.S. Customs Service
909 First Avenue
Room 2039
Seattle, WA 98174
RE: Protest no. 3001-92-100135; speakers; Heading 8512; Heading
8531; GRI 1; EN 85.18 (B); EN 85.18; loudspeakers; H. Conf. Rep.
No. 576; GRI 3(a); Section XVI, note 2(a).
Dear District Director:
This is our decision in protest for further review number
3001-92-100135, dated February 7, 1992, regarding the tariff
classification of "speakers", liquidated within subheading
8518.21.00, Harmonized Tariff Schedule of the United States
(HTSUS). The protestant claims classification within either
subheadings 8512.90.20, 8512.30.00, 8531.80.00 or 8531.90.00,
HTSUS.
FACTS:
The devices under protest are invoiced as "speakers." They
are used in a back-up alarm system to emit a loud pulsing tone to
warn of the reverse movement of a motor vehicle. It is claimed
that they are not mounted in any type of enclosure.
ISSUE:
Whether the subject speakers are properly classifiable
within heading 8512, HTSUS, which provides for signaling
equipment of a kind used for motor vehicles; or within heading
8518, HTSUS, which provides for loudspeakers whether or not
mounted in their enclosures; or within heading 8531, HTSUS, which
provides for electric sound signaling apparatus other than those
of heading 8512, HTSUS.
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LAW AND ANALYSIS:
General Rule of Interpretation (GRI) 1 states that class-
ification shall be determined according to the terms of the
headings and any relative section or chapter notes and, provided
such headings or notes do not otherwise require, according to the
other GRIs.
Heading 8518, HTSUS, provides for loudspeakers. The
Harmonized Commodity Description and Coding System Explanatory
Notes (ENs) state that loudspeakers reproduce sound by converting
electrical variations or oscillations into mechanical vibrations
which are communicated to the air. EN 85.18 (B), p. 1364 (1992).
The subject speakers satisfy this description. They are used in
a back-up alarm system to reproduce sound by converting
electrical signals into mechanical vibrations which are
communicated to the air. While the ENs are not dispositive, they
provide a commentary on the scope of each heading and offer
guidance for interpretation of the HTSUS. H. Conf. Rep. No. 576,
100th Cong., 2d Sess., p. 549, reprinted in 1988 U.S. CODE CONG.
& ADMIN. NEWS p. 1582. Accordingly, we consider the above EN
instructive for determining that the subject speakers satisfy the
description of a loudspeaker within the meaning of this heading.
The ENs further state that heading 8518, HTSUS, covers
loudspeakers of all kinds presented separately, regardless of the
particular purpose for which such apparatus may be designed. EN
85.18. The protestant claims that the subject speakers are not
usable for any radio, stereo or other similar applications.
However, based on EN 85.18, this claim is not determinative for
classification within this heading. Therefore, we also find this
EN instructive for determining that the speakers satisfy the
terms of heading 8518, HTSUS.
Subheading 8518.29.00, HTSUS, provides for "other"
loudspeakers which would include those that are not mounted in
their enclosures. The subject speakers satisfy the terms of this
subheading. The protestant states that the speakers are not
mounted in any type of enclosure. Thus, the speakers are
properly classifiable within this subheading.
Heading 8512, HTSUS, provides for electrical signaling
equipment of a kind used in motor vehicles and parts thereof.
The subject speakers, prima facie, satisfy this description based
on the claim that they are used in a signalling system to signal
the backing up of a motor vehicle. When goods are, prima facie,
classifiable under two headings, the heading which provides the
most specific description shall be preferred to
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headings providing a more general description. GRI 3(a). The
ENs state that a description by name is more specific than a
description by class. GRI 3(a), EN (IV)(a). As discussed
previously, the subject speakers satisfy the name description of
loudspeakers within heading 8518, HTSUS. Heading 8512, HTSUS, is
a description of a class of merchandise for electrical signaling.
Therefore, heading 8518 is to be preferred over heading 8512,
HTSUS, pursuant to GRI 3.
Parts which are goods included in any of the headings of
chapters 84 and 85 are in all cases to be classified in their
respective headings. Section XVI, note 2(a). It is claimed that
the subject speakers are classifiable as a "part" of signaling
equipment. As mentioned above, the speakers are a good provided
for within heading 8518, HTSUS. Consequently, they are also
precluded from classification as a "part" of signaling equipment
within heading 8512, HTSUS, by the application of the above legal
note.
Heading 8531, HTSUS, provides for electric sound signaling
apparatus other than those of heading 8512, HTSUS, and parts
thereof. The protestant alternatively argues for classification
of the subject speakers within this heading. For the same
reasons that the speakers are precluded from classification
within heading 8512, HTSUS, they also are precluded from
classification within heading 8531, HTSUS.
HOLDING:
The subject speakers are classifiable within subheading
8518.29.00, HTSUS, which provides for "other" loudspeakers, Since
reclassification of the merchandise as indicated above would
result in no net duty reduction, you should deny the protest in
full. A copy of this decision should be attached to the Customs
Form 19 and mailed to the protestant as part of the notice of
action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division