CLA-2-85:OT:RR:NC:N1:108
Ms. Suzett Lopez
Samsung Electronics America
4921 Directors Place
Ste. 200
San Diego, CA 92121
RE: The tariff classification of soundbar surround systems from China
Dear Ms. Lopez:
In your letter dated September 11, 2013, you requested a tariff classification ruling.
The merchandise under consideration is the Samsung Surround AirTrack Soundbars, models HW-F350, HW-E450C, HW-FM45C, HW-F550, and HW-F750. These AirTrack Soundbars are home entertainment sound systems that consist of a soundbar and a subwoofer. Each soundbar, which is designed to be mounted underneath a television, consists of a speaker and amplifier assembly. In addition, each subject AirTrack Soundbar contains a USB port that allows the user to insert a USB flash memory device (nonvolatile storage device) with music on it. Once such medium is inserted, each soundbar is able to read and play the music stored on the non-volatile storage device, thereby providing a sound reproducing function. Moreover, the subwoofer is connected to the soundbar either wirelessly or by wire depending on the model. These models do not contain a radiobroadcast tuner or any recording capability.
The soundbar units are stated to be imported and retail packed with a subwoofer and various accessories. These combinations are considered sets for tariff classification purposes, with the essential character of the sets being imparted by the soundbars.
The applicable subheading for these soundbar packages will be 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: 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 Lisa Cariello at (646) 733-3014.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division