Ms. Cindy S. Hazlett
12045 E. Waterfront Drive
Playa Vista, CA 90094
RE: The tariff classification of a sound bar from China
Dear Ms. Hazlett:
In your letter dated June 26, 2013, you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is the Belkin sound bar with Bluetooth connectivity. This device incorporates the following: two speakers plus a bass port, a stereo auxiliary input via 3.5 mm jack, a micro USB-charging port, and a rechargeable battery. It also contains a USB host for the insertion of a USB flash memory device, as well as various control buttons, e.g., to select audio files from a flash memory device. In conjunction with its USB host, this sound bar has the internal circuitry to read and decode the sound stored on a USB flash memory device, thereby also reproducing sound.
You suggest that this sound bar, having no principal function, be classified in subheading 8519.89.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Other: Other. However, since this merchandise is more specifically provided for elsewhere, consideration to classifying the sound bar in subheading 8519.89.3000, HTSUS, is precluded.
The applicable subheading for this sound bar will be 8519.81.4050, 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.
Thomas J. Russo
National Commodity Specialist Division