CLA-2-85:OT:RR:NC:N1:109
Mr. Daniel S. Schiff
Vice President
Operations
Cobra Electronics Corporation
6500 W. Cortland
Chicago, IL 60613
RE: The tariff classification of microphones and speakers from the Philippines
Dear Mr. Schiff:
In your letter dated December 28, 2011 you requested a tariff classification ruling and the country of origin of microphones and speakers when manufactured in the Phillipines.
The merchandise subject to this ruling is microphones and speakers. The microphones are identified as Cobra Model Numbers HG M73, HG M75, HG M77, HG M84, HG M84 W, and HG M85. The speakers are identified as Cobra Model Numbers HG S100, HG S300, and HG S500.
The microphones are identified as Cobra Model Numbers HG M73, HG M75, HG M77, HG M84, HG M84 W, and HG M85. These are replacement microphones designed for use with citizen’s band radio transceivers.
The speakers are identified as Cobra Model Numbers HG S100, HG S300, and HG S500. These are external speakers designed for use with citizen’s band radio transceivers. Research conducted via the Internet revealed that these three Cobra speakers consist of single loudspeakers mounted in their enclosures.
The applicable subheading for the microphones (Cobra Model Numbers HG M73, HG M75, HG M77, HG M84, HG M84 W, and HG M85) will be 8518.10.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Microphones and stands thereof: Other: Microphones.” The rate of duty will be 4.9 percent ad valorem
The applicable subheading for the speakers (Cobra Model Numbers HG S100, HG S300, and HG S500) 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/.
Within your submission you requested a ruling on the country of origin marking. You have stated that the microphones and speakers would be manufactured in the Philippines.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the microphones and speakers is the consumer who purchases the product at retail.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.
Based on your statement that you would like to import microphones and speakers that would be manufactured in the Philippines, the merchandise should be marked “Made in the Philippines” in a conspicuous location, legibly and permanently in satisfaction with the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134.
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 M. Hackett at (646) 733-3015.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division