Mr. Steven B. von Dobschutz
PO Box 206
3900 Central Parkway
Hudsonville, MI 49426
RE: The tariff classification of a Model ETSS100D siren speaker from China
Dear Mr. von Dobschutz:
In your letter dated September 4, 2012, you requested a tariff classification ruling.
The merchandise under consideration is referred to in your letter as a Model ETSS100D siren speaker. It is identified in your company’s catalog as a 100D Series Professional Speaker. This item is 3 inches wide and designed for narrow and small spaces on a vehicle. Model ETSS100D consists of one 100W loudspeaker in aluminum housing. It is mounted in its enclosure and has a black powder coat finish. It includes a universal bail bracket. This speaker has the capability for high intelligibility communication for emergency, fire and rescue vehicles. A sample of Model ETSS100D was furnished and is being returned as per your request.
You suggested Harmonized Tariff Schedule of the United States (HTSUS) subheading 8512.30.0020, which provides for “Electrical … signaling equipment … of a kind used for … motor vehicles …: Sound signaling equipment: Horns.” However, your letter and your website indicate that there is no signaling equipment within the 100D Series Professional Speaker, Model ETSS100D, but, rather, that the enclosure contains only a loudspeaker. Additionally, as the item is referred to as a siren speaker, contact was made via email with your Customer Service Department asking if the 100D Series Professional Speaker, Model ETSS100D, contained a siren. The response stated that the 100D series was just a speaker with no siren. That was confirmed by your Technical Services Division in an email response, which stated that the ETSS100D was a simple speaker that did not contain a sound generating device. As such, the Model ETSS100D siren speaker is a loudspeaker that reproduces sound by converting electrical variations or oscillations into mechanical vibrations that are communicated to the air. Therefore, the proper classification of the Model ETSS100D siren speaker will be within heading 8518, the heading that provides for loudspeakers eo nominee.
The applicable subheading for the Model ETSS100D siren speaker (100D Series Professional Speaker), will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Loudspeakers, whether or not mounted in their enclosures: single loudspeakers, mounted in their enclosures.” 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 Hackett at (646) 733-3015.
Thomas J. Russo
National Commodity Specialist Division