Mr. Herbert Lynch
Customs Counsel to Bose Corporation
Sullivan & Lynch, P.C.
Attorneys and Counselors at Law
56 Roland Street
Boston, MA 02129-1223
RE: The tariff classification of housing enclosures for the Bose® Lifestyle SA-3 Amplifier from China
Dear Mr. Lynch:
In your letter dated May 10, 2010 you requested a tariff classification ruling on behalf of your client, Bose Corporation.
The merchandise subject to this ruling is housing enclosures for the Bose® Lifestyle SA-3 Amplifier. They are identified in your letter as Part Nos. 271724-03 and 271726-001. A sample of each part was submitted for classification purposes. Part No. 271724-03 serves as the top housing enclosure and Part No. 271726-001 serves as the bottom housing enclosure. The samples are being returned as per your request.
The Bose® Lifestyle SA-3 Amplifier, which Part Nos. 271724-03 and 271726-001 create the housing for, is designed for use with a Bose® Lifestyle System or Bose® Loudspeaker. The top and bottom housing enclosures are constructed of aluminum cast to the dimensions and designs of the SA-3 Amplifier. They are powder coated black die.
The applicable subheading for the Bose® Lifestyle SA-3 Amplifier housing enclosures (Part Nos. 271724-03 and 271726-001) will be 8518.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone and sets consisting of a microphone and one or more loudspeakers; audio frequency electric amplifiers; electric sound amplifier sets; parts thereof: Parts: Other: Other.” The rate of duty will be 4.9 percent ad valorem.
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 Linda M. Hackett at (646) 733-3015.
Robert B. Swierupski
National Commodity Specialist Division