CLA-2-85:OT:RR:NC:N4:112
John F. Peterson
C. H. Powell Company
20013 S. Rancho Way
Rancho Dominguez, CA 90220
RE: The tariff classification of an audio enhancer from China
Dear Mr. Peterson:
In your letter dated April, 13, 2016 you requested a tariff classification ruling.
The item concerned is referred to as the Boomstick. This item is a small, lightweight, portable electronic device that is used to enhance an audio signal. The unit incorporates one on/off button, an audio input cable with connector and an audio output jack. In use the input side of this item would be connect to an audio source such as an MP3 player. The output side of this device would connected to headphones or ear buds.
The Boomstick uses psychoacoustic-based algorithms to enhance an audio signal. Psychoacoustic bass enhancements increase the perception of low end frequency responses, creating a fuller and richer listening experience. High frequency contouring provides definition and clarity in the music, bringing out amazing details and instrumentation not normally heard. Soundfield expansion creates an incredible sense of immersion.
You propsed classification of the Boomstick within subheading 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sound recording or reproducing apparatus. The Boomstrick does not record or reproduce sound; therefore classification in heading 8519, HTSUS, is not applicable.
The applicable subheading for the Boomstick will be 8543.70.9660, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electical machines and apparatus…:
Other machines and apparatus: Othe: Other: Other: Other.” The general rate of duty will be 2.6%.
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 https://hts.usitc.gov/current.
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 Steven Pollichino at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division