CLA-2-85:OT:RR:NC:N1:109
Mr. John Suh
JWin Electronics
2 Harbor Park Drive
Port Washington, NY 11050
RE: The tariff classification of a portable stereo speaker/stand from China
Dear Mr. Suh:
In your letter dated February 7, 2012, you requested a tariff classification ruling.
The merchandise subject to this ruling is a compact portable stereo speaker stand, which is identified as “Mo’Beats” (iSP245). This item is a stereo speaker that has a cradle to hold a tablet or a smartphone, while the stereo speaker “stands” in the upright position.
The “Mo’Beats” can transmit wireless stereo audio from any Bluetooth A2DP enabled output device. This cradle enables for portrait or landscape viewing of tablets or smartphones. Its opposing speaker orientation provides a wide sound stage. It has a one-touch connect/power button, a built-in mini-USB rechargeable lithium-ion battery, and an aux-in port for audio devices that are non-Bluetooth capable to plug into to amplify the sound coming from the audio device. The “Mo’Beats” amplifies sound from a tablet, smartphone, or an audio device, it is not capable of recharging the batteries within those devices.
This portable stereo speaker stand is a composite machine designed for the purpose of performing two complementary functions. In accordance with Note 3 to Section XVI of the Harmonized Tariff Schedule of the United States (HTSUS), composite machines are to be classified as if consisting only of that component or as being that machine which performs the principal function. While the “Mo’Beats” has Bluetooth capability that enables it to receive audio wirelessly (heading 8517) and to amplify that audio (heading 8518), it can also receive audio via a line connection when an audio device is plugged into the “Mo’Beats” aux-in port. As such, it is not always in Bluetooth mode. However, it is always ready to amply audio, which is the function of a speaker. As such, this device’s general physical characteristic indicates that it was designed to function principally as a speaker. Therefore, the principal function of the “Mo’Beats” is that of a loudspeaker of heading 8518.
The applicable subheading for the portable stereo speaker/stand, “Mo’Beats” (iSP245) 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/.
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