CLA-2-85:RR:NC:MM:109 K87249
Mr. Kent Sunakoda
Import Manager/Atty-in-Fact
James J. Boyle & Company
2525 Corporate Place #100
Monterey Park, CA 91754
RE: The tariff classification of a Flat TV Rack Speaker System from China
Dear Mr. Sunakoda:
In your letter dated June 17, 2004, you requested a tariff classification ruling on behalf of Onkyo USA Corporation of Upper Saddle River, New Jersey.
The merchandise is described in your letter as a Flat TV Rack Speaker System. It is a floor standing TV rack with a built-in 3 channel speaker system. The rack is made of wood with a gloss finish vinyl wrap. The 3 channel speaker system is comprised of 3.2” drivers and 1” tweeters with built-in 3 channel speaker terminals on the back of the rack. The Flat TV Rack Speaker System does not contain an amplifier and does not include a separate subwoofer. The center shelf of the rack is designed to hold audio and video equipment.
The applicable subheading for the Flat TV Rack Speaker System will be 8518.29.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Loudspeakers, whether or not mounted in the same enclosures: Other: 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. 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