CLA-2-85:OT:RR:NC:N4:108
Mr. Kent Sunakoda
James J. Boyle & co.
1200 Corporate Center Drive #350
Monterey Park, CA 91754
RE: The tariff classification of a Soundbar with wireless subwoofer from China
Dear Mr. Sunakoda:
In your letter dated February 25, 2016, on behalf of Funai Corporation, Inc., you requested a tariff classification ruling.
The merchandise in question is the Magnavox 5.1 ch Soundbar with Wireless Subwoofer, model MSB5660, which features USB playback (WAV file only), music streaming via Bluetooth, Dolby audio, sound mode controls, night mode, 160 watts of power, and an external subwoofer. Moreover, the soundbar main unit includes a USB port, which contains the internal circuitry to read and reproduce audio music files stored on a USB memory stick or storage device.
The soundbar main unit is imported, packaged for retail sale, with the following: a subwoofer, AC power cords, cables, a remote control with batteries, an owner’s manual and a quick start guide. It is the opinion of this office that the soundbar main unit imparts the essential character of the set.
The applicable subheading for this merchandise 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 [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division