CLA-2-94:OT:RR:NC:N4:433
Oleg Kens
Leading Edge Technology Solutions, Inc.
2913 North Ontario St.
Burbank, CA 91504
RE: The tariff classification of a wooden television stand with built-in speakers and amplifier from China.
Dear Mr. Kens:
In your letter dated August 27, 2011, you requested a tariff classification ruling.
The Cinematik AV1000 is described as a floor-standing, wooden television stand with built in speakers and an amplifier. The stand is constructed from Medium Density Fiberboard (MDF) panels that are laminated with a black plastic film. There are two shelves, one at floor level depicted with CDs, DVDs, and Blu-ray disks, and the other at mid-level depicted with a variety of audio-visual equipment, such as a DVD and Blu-ray player, a cable box, and a game console. This item enhances the sound of the television through its built-in speakers and amplifier, and is designed to support televisions with screen sizes up to fifty inches.
In relevant part the Explanatory Notes (ENs) to heading 8518 of Harmonized Tariff Schedule of the United States (HTSUS) state “loudspeakers may be mounted on frames, chassis or in cabinets of different types (often acoustically designed), or even in articles of furniture. They remain classified in this heading provided the main function of the whole is to act as a loudspeaker. Separately presented frames, chassis, cabinets, etc., also fall in this heading provided they are identifiable as being mainly designed for mounting loudspeakers; articles of furniture of Chapter 94 designed to receive loudspeakers in addition to their normal function remain classified in Chapter 94.”
It is the opinion of NIS 433 that the main function of the television stand is to support various size television screens, while the speakers and amplifier enhance the quality of sound for the one screen placed upon its top surface. The placement of audio-visual equipment and accessories within the stand provides a consolidated home entertainment system. Accordingly, the Cinematik AV1000 is classified under heading 9403 – the provision for other furniture and parts thereof.
We find that the television stand composed of MDF (engineered wood) and laminated in a black plastic film to be a composite good. GRI 3 (b) provides in pertinent part that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. The ENs state that the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. By viewing the photos, this office finds that the MDF imparts the essential character to the good in that the engineered wood provides the structure and support onto which the screen, audio-visual equipment and other accessories are placed.
The applicable subheading for the Cinematik AV1000, will be 9403.60.8081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division