CLA-2-85:OT:RR:NC:1:108
Mr. Patrick Moffett
Audiovox Electronics Corporation
150 Marcus Blvd.
Hauppauge, NY 11788
RE: The tariff classification of a speaker dock audio system from China.
Dear Mr. Moffett:
In your letter dated September 17, 2009, you requested a tariff classification ruling.
The subject merchandise, based on the submitted sample, is referred to as the “Sirius Speaker Dock Audio System,” model SUBX2. This system, which is specially designed for use with a Sirius satellite radio, consists of a speaker dock (incorporating two loudspeakers and a docking station with charger) and a separate indoor/outdoor antenna, all of which will be retail packed, at the time of importation, with an AC adapter and a power cord as well as an installation/user guide with warranty information.
In regard to the speaker dock, it is stated that the charger is only designed for use in one of the five compatible satellite-radio models, whereas the speakers are designed for use in all models. Therefore, it has been determined that the principal function of the speaker dock, which is considered to be a composite machine, is performed by the speakers based on Legal Note 3 to Section XVI of the Harmonized Tariff Schedule of the United States (HTSUS) and consequently classified under the heading 8518, HTSUS.
This speaker dock in conjunction with the antenna and other accessories is considered to be a set for tariff classification purposes, with no one component imparting the essential character. Therefore, classification will be according to General Rule of Interpretation 3(c) in the heading (in this instance, heading 8529, HTSUS, for the antenna) that appears last in the tariff among the competing provisions.
The applicable subheading for this merchandise will be 8529.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Antennas and antenna reflectors of all kinds; parts suitable for use therewith: Other. The rate of duty will be 3 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 Lisa Cariello at (646) 733-3014.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division