Mr. Vithya Om
James J. Boyle & Co.
1200 Corporate Center Dr. #350
Monterey Park, CA 91754
RE: The tariff classification of a Home Theater Sound Bar from China
Dear Mr. Om:
In your letter dated October 19, 2010, on behalf of P&F USA, Inc., you requested a tariff classification ruling.
The merchandise under consideration is referred to as the “Philips HSB2313A/F7 Home Theater SoundBar.” This Home Theater Sound Bar is a multi-function device that contains amplification, loudspeakers, a USB port for sound reproduction and music playback, a high-definition HDMI interface, and various terminals that allow for connectivity to CD players, DVD players, Blu-ray players and various audio sources. This product is equipped with a USB port on the front panel and contains the internal circuitry to retrieve, read, and reproduce audio files stored on a USB memory device, such as USB flash drives and USB flash players. In addition, this device, with 300W RMS power, has an integrated HDMI hub and subwoofer; and contains an MP3 link, which enables this device to playback music from portable media players. When connected to a television this Sound Bar also has a subsidiary function of reproducing photos from USB storage devices. The principal function of this Home Theater Sound Bar, which does not contain a tuner or have any recording capability, is performed by the sound reproducing function.
In its condition as imported, the Philips HSB2313A/F7 Home Theater SoundBar will be packaged for retail sale with the following: a remote control, a user manual, a wall mounting bracket, batteries for the remote control, a power cord, and a quick start guide. This combination would be considered a set for tariff classification purposes, with the sound reproducing device (the SoundBar) imparting the essential character.
Consideration was given to classify this merchandise in subheading 8519.89.30, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Other: Other. However, since this apparatus reproduces sound from semiconductor media, it is more specifically provided for elsewhere.
The applicable subheading for the Philips HSB2313A/F7 Home Theater SoundBar will be 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other: Other. 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
National Commodity Specialist Division