Mr. James Walsh
Metro Customs Brokers
1 Lincoln Blvd, Ste 202
Rouses Point NY 12979
RE: The tariff classification of a DVD sound bar from an unspecified country
Dear Mr. Walsh:
In your letter dated June 13, 2018, on behalf of Venturer Electronics, Inc., you requested a tariff classification ruling.
The merchandise under consideration is a DVD Sound Bar, model SBT16737BHS. This 37-inch sound bar contains a built-in top-load DVD/CD player, a Subwoofer, Bluetooth for wirelessly streaming music, and a DVD conversion to HDMI output up to 1080p. Moreover, this sound bar reproduces video and audio via the DVD/CD player feature. This merchandise does not have any recording capability and does not contain a tuner.
In your request you suggest classification 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, this DVD/CD player reproduces video in addition to sound. Therefore, classification in this subheading is not applicable.
The applicable subheading for the DVD sound bar will be 8521.90.0000, HTSUS, which provides for video recording or reproducing apparatus, whether or not incorporating a video tuner: 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 the World Wide Web at https://hts.usitc.gov/current.
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 firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division