CLA-2-85:OT:RR:NC:N1:109
Ms. Sarah Cho
U.S. Customs Compliance Manager/Logistics
LG Electronics U.S.A., Incorporated
1000 Sylvan Avenue
Englewood Cliffs, NJ 07632
RE: The tariff classification of hidden speakers from South Korea
Dear Ms. Cho:
In your letter dated July 21, 2011, you requested a tariff classification ruling.
The merchandise under consideration is referred to in your letter as hidden speakers. They are identified as model # SP000K. Model # SP000K consists of one 10 watt loudspeaker, mounted in their enclosure. Each hidden speaker measures 2.9” in width x 13.7” in height x 2.2” in depth. They are designed to be mounted to the left and right side of the back of LCD monitors measuring 32” to 47”. Placement of the speakers to the back of the LCD monitor enables them to be hidden from the front view of the LCD monitor. Upon importation, speaker wires that are to be plugged into the monitor’s output port and into each speakers input port are included.
You suggested Harmonized Tariff Schedule of the United States (HTSUS) subheading 8518.22.0000, which provides for “Multiple loudspeakers, mounted in the same enclosure” for the classification of the hidden speakers. However, a telephone conversation with a representative of your office confirmed that each enclosure did not contain multiple loudspeakers, but, rather, that each enclosure contained only one loudspeaker within it. As such, the hidden speakers are single loudspeakers, mounted in their enclosure, which is specifically provided for within HTSUS subheading 8518.21.00.
The applicable subheading for the hidden speaker, model # SP000K, will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Single loudspeakers, mounted in their enclosures." The rate of duty will be 4.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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