Mr. Mike Daly
Livingston International Trade Services Inc.
97 Route 2 South
Alburgh, VT 05440
RE: The tariff classification of a home theater system from China.
Dear Mr. Daly:
In your letter dated November 30, 2007, on behalf of Polk Audio, you requested a tariff classification ruling.
The merchandise in question is referred to as the “Polk Audio SurroundBar 360 DVD Home Theater System.” The SurroundBar 360 DVD Theater System consists of a Surroundbar speaker and a DVD/receiver console. The DVD/receiver console contains an AM/FM radio, a DVD player, and an amplifier. The speaker can be wall mounted or it can sit in a cradle on a table or shelf and the DVD/receiver can be attached to the speaker. This home entertainment system cannot operate without an external source of power.
In its condition as imported, the speaker and the DVD/receiver console will be packaged for retail sale as a set. It is stated that the set also contains a speaker cable, which connects the speaker to the DVD console and an interconnect cable, which connects the customer’s TV to the DVD console. This combination would be considered a set for tariff classification purposes with the DVD/receiver console imparting the essential character.
The applicable subheading for the Polk Audio SurroundBar 360 DVD Home Theater System will be 8527.91.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Other: Combined with sound recording or reproducing apparatus: Other: Other: Incorporating optical disc (including compact disc) players or recorders. 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 646-733-3014.
Robert B. Swierupski