Ms. Christine Howze
Community Professional Loudspeakers
333 East 5th Street
Chester, PA 19013
RE: The tariff classification of horn shells and high frequency horns for loudspeakers from an unspecified country
Dear Ms. Howze:
In your letter dated August 14, 2003, you requested a tariff classification ruling.
The merchandise is described in your letter as horn shells and high frequency horns. Both products are made of fiberglass. The horn shells and high frequency horns are used to manufacture various loudspeaker systems, which are used indoors in churches, schools and arenas and outdoors at raceways and other large sports venues. Upon importation, neither the horn shells nor the high frequency horns have loudspeakers within them.
Your letter further stated, that after importation, the fiberglass parts are assembled at your factory. Some of the fiberglass parts become the faceplate in wooden enclosures, while others, designed for outdoor use, are entirely made of fiberglass. When the enclosure is completed, low frequency, mid frequency and high frequency loudspeakers with hardware are attached onto the horn shapes. Electronic crossovers are also mounted within the horn enclosure and a protective grille is added.
Your letter suggested HTS 8512.30.0020, which provides for "Electrical . . . signaling equipment . . . for . . . motor vehicles; parts thereof: Sound signaling equipment: Horns” or 8512.90.2000, which provides for “Electrical lighting or signaling equipment (excluding articles of heading 8539), windshield wipers, defrosters and demisters, of a kind used for cycles or motor vehicles: parts thereof: Parts: Of signaling equipment.” However, these fiberglass horn shells and high frequency horns are not specifically designed for motor vehicles and, as imported, are not completed loudspeakers or sound signaling devices. They are parts of loudspeakers classifiable under Subheading 8518.90.80, as loudspeaker parts.
The applicable subheading for the horn shells and high frequency horns will be 8518.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Loudspeakers: Parts: 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.
Robert B. Swierupski