CLA-2-85:OT:RR:NC:N2:220
Frederick Poole
Peavey Electronics
5022 Hartley Peavey Drive
Meridian, MS 39305
RE: The tariff classification of an audio mixing console from China
Dear Mr. Poole:
In your letter dated October 17, 2018 you requested a tariff classification ruling.
The merchandise under consideration is identified as the Peavey 14BT Audio Mixer which is described as a 14 channel Bluetooth enabled sound mixer having numerous inputs and outputs, equalizer functionality, a sound effects module with LED display readout, USB connections, and numerous sound altering features (mixing, autotune, filtering, fading, etc.).
In your request you suggest the Peavey 14BT Audio Mixer is correctly classified as a networked digital sound mixer/signal processor in subheading 8543.70.9100, Harmonized Tariff Schedule of the United States, (HTSUS). We agree.
The applicable subheading for the Peavey 14BT Audio Mixer will be 8543.70.9100, HTSUS, which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and apparatus: Other: Other: Other: Digital signal processing apparatus capable of connecting to a wired or wireless network for the mixing of sound”. The rate of duty will be 0.6% ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8543.70.9100, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8543.70.9100, HTSUS, listed above.
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 https://hts.usitc.gov/current.
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 Karl Moosbrugger at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division