CLA-2-85:OFO:OM:B26 C87740
Mr. Dennis Heck
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600
RE: The tariff classification of AV-S7 CinemaStation from
Malaysia.
Dear Mr. Heck:
In your letter dated May 7, 1998, you requested a tariff classification
ruling for the Yamaha AV-S7 CinemaStation System.
The AV-S7 is designed to give high quality dynamic cinema like sound to the
ordinary television set. It consists of a control center/speaker unit,
subwoofer/200 watt power amplifier and four satellite speakers. The control
center allows the user to command the various functions, such as, Cinema DSP,
HiFi DSP and Dolby Pro Logic. The amplifier generates 200 watts of total power
(50W goes to the subwoofer and 30W to each of the five speakers), and the
speakers provide output dialog and other sounds.
The classification of merchandise within the Harmonized Tariff Schedule
of the United States (HTSUS) is governed by the General Rules of Interpretation
and any section, chapter and subchapter notes. GRI 1 provides that
classification shall be determined according to the terms of the headings and
any relative section or chapter notes. Section XVI note 4 provides that a
combination of machines consisting of individual components intended to
contribute together to a clearly defined function covered by one of the headings
in chapter 84 or 85, is to be classified as a whole in the heading appropriate
to that function. This function is provided by the speakers which produce
cinema like surround sound.
The applicable subheading for the AV-S7 CinemaStation System will be
8518.29.8000, HTSUS, which provides for loudspeakers, whether or not mounted in
their enclosures, other. 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.
Sincerely,
Joyce Henderson
Port Director
Otay Mesa