CLA-2 OT:RR:CTF:TCM H250660 EGJ
Linda Hamanaka
Ken Hamanaka Co., Inc.
138 Lomita Street
El Segundo, CA 90245
RE: Reconsideration of NY N244871; Classification of a stereo sound bar system
Dear Ms. Hamanaka:
This is in reply to your letter dated October 22, 2013, in which you requested reconsideration of New York Ruling Letter (NY) N244871, dated August 20, 2013, which pertains to the tariff classification of a stereo sound bar system under the Harmonized Tariff Schedule of the United States (HTSUS). In that ruling, the National Commodity Specialist Division (NCSD) determined that the product was classified in subheading 8527.99.15, HTSUS, which provides for “Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Other: Other: Other radio receivers.”
The sound bar consists of a sound bar with two built in speakers, an FM stereo radio, ports to connect with TV and other audio devices, and a Bluetooth wireless technology receiver. The sound bar does not include a USB port, nor does it have the ability to buffer music. It is packaged together with a remote control, an AC/DC adapter, cables and an owner’s manual for retail sale. It is undisputed that the sound bar system is a GRI 3(b) set, and that the sound bar imparts the essential character to the set.
In your reconsideration request, you assert that the sound bar should be classified under subheading 8527.91.60, HTSUS, which provides, in pertinent part, for “Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Other: Combined with sound recording or reproducing apparatus: Other: Other.” You state that the instant sound bar is a sound reproducing apparatus. For support, you cite to NY N182121, dated September 16, 2011, in which we classified a sound bar with Bluetooth connectivity and a USB port in heading 8519, HTSUS, as a sound reproducing apparatus. In that ruling, the sound bar could read audio files off of a USB drive and play them through its speakers.
The ENs to heading 8519 state that sound reproduction apparatus includes devices which can reproduce sound from semiconductor media. The sound bar in NY N182121 was equipped with a USB port and microprocessor, which enabled the sound bar to read and play back audio files which were stored on a USB drive. This ability to read files off of a semiconductor medium is what lead us to classify the sound bar as a sound reproducing apparatus of heading 8519, HTSUS.
The instant sound bar does not have a USB port, and it cannot read audio files off of any semiconductor media. However, you state that the sound bar’s Bluetooth functionality is the equivalent of reading audio files off of semiconductor media. You assert that the ability to convert a digital signal into an analog signal for replay constitutes a sound reproduction apparatus.
We disagree. We note that a speaker which includes a digital to analog converter is still described as a loudspeaker of heading 8518, HTSUS, and not as a sound reproduction apparatus. The ENs to heading 8518 state the following:
Generally the electrical input signal received by loudspeakers is in analogue form, however in some cases the input signal is in digital format. Such loudspeakers incorporate digital to analogue converters and amplifiers from which the mechanical vibrations are communicated to the air.
The converter is not reading files off of a semiconductor medium, rather, it is converting a signal from digital to analog. This signal conversion does not constitute sound reproduction or playback under the HTSUS. As such, we do not find that the instant sound bar is described as a sound reproduction apparatus under subheading 8527.91.60, HTSUS. Instead, we find that the instant sound bar system should remain classified in subheading 8527.99.15, HTSUS, which provides for “Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Other: Other: Other radio receivers.”
We therefore affirm NY N244871, dated August 20, 2013.
Sincerely,
Joanne Roman Stump, Acting Director
Commercial and Trade Facilitation Division