CLA-2-85:OT:RR:NC:N2:209
Joseph J. Kenny
Trade Compliance Analyst
Geodis USA Inc.
One CVS Dr.
Woonsocket, RI 02895
RE: The tariff classification of a Bluetooth Party Speaker from China
Dear Mr. Kenny:
In your letter dated May 16, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc.
The item concerned is referred to as the Vivitar Bluetooth Party Speaker, item # 401368. It measures 12" wide, 5" tall and 4" thick. Its case is made from plastic and incorporates an LED light display that flash when the speaker is activated. It contains two speakers within its case/housing.
This product solely uses Bluetooth connectivity to access a music source. It cannot read audio files from or record to a semiconductor medium (e.g., USB Drive). Further, it cannot receive FM/AM radio signals. At the top of the housing is a slot to hold a tethered smart phone. It is powered by a rechargeable lithium-ion battery.
The applicable subheading for the Vivitar Bluetooth Party Speaker, item # 401368 will be 8518.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures…: Loudspeakers, whether or not mounted in their enclosures: Multiple loudspeakers, mounted in the same enclosure.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8518.22.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8518.22.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the 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 Steven Pollichino at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division