CLA-2-85:OT:RR:NC:N1:108
Mr. Sergio Langarica
Sony Electronics Inc.
16530 Via Esprillo, MZ 1028
San Diego, CA 92127
RE: The tariff classification of a soundbar from China
Dear Mr. Langarica:
In your letter dated April 9, 2015, you requested a tariff classification ruling.
The merchandise in question is the Sony High-Resolution Soundbar with Wireless Subwoofer, model HT-ST9. The soundbar main unit, with 7.1 channel audio, contains seven digital amplifiers and nine speakers. Additionally, the soundbar main unit can reproduce sound directly from a USB memory apparatus. Furthermore, this soundbar, with sound reproducing capability, has three HDMI inputs and a 380 wattage rating, and delivers Dolby TrueHD sound. The wireless subwoofer of this soundbar system can synch to the main unit via Bluetooth pairing.
This soundbar main unit is imported and packaged as a set, for tariff classification purposes, with the following: a grille frame, a subwoofer, a remote control, two AAA batteries, an HDMI cable, two stands, two screws, a startup guide, and operating instructions. It is the opinion of this office that the soundbar main unit imparts the essential character of the set.
In your request, you suggest that this merchandise be classified in subheading 8519.89.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Sound reproducing only: Other: Other. However, this merchandise is more specifically classified elsewhere in the tariff.
The applicable subheading for this merchandise will be 8519.81.4050, HTSUS, which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other: Other. The rate of duty will be Free.
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 Lisa Cariello at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division