CLA-2-85:OT:RR:NC:N2:209
Mr. Dennis W. Marshall
Stillwater Designs Inc.
3100 N. Husband Street
Stillwater, OK 74075
RE: The tariff classifications of Subwoofer Speakers from China
Dear Mr. Marshall:
In your letter dated September 11, 2018, you requested a tariff classification ruling.
Your request pertains to the classification of three subwoofers: the 11HS8 Hideaway HS8 Compact Powered Subwoofer, the 11PT250 PT250 10-Inch (25CM) Powered Subwoofer in thin profile enclosure, and the 46HS10 Hideaway HS10 Compact Powered Subwoofer, 10-Inch, RoHS Compliant.
You reference each subwoofer by part number and provide a description of same. No samples were submitted with your request. The three items are single subwoofers used within a vehicle audio system. Each subwoofer contains a built in amplifier which amplifies the audio signal and receives high (speaker-level) or low-level (RCA) range signals, and a speaker, both of which are mounted within a KICKER powered enclosure with RCA outputs. They are designed to plug directly into an audio receiver or other powered audio source via a quick-connect harness. Each subwoofer is packaged and sold for retail sale with a power cable and user manual.
The applicable subheading for the 1HS8 Hideaway HS8 Compact Powered Subwoofer, the 11PT250 PT250 10-Inch (25CM) Powered Subwoofer in thin profile enclosure, and the 46HS10 Hideaway HS10 Compact Powered Subwoofer, 10-Inch, RoHS Compliant will be 8518.21.0000, HTSUS, which provides for: Loudspeakers, whether or not mounted in their enclosures: Single loudspeakers, mounted in their enclosures. The general rate of duty will be 1.2 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 the 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 steven.pollichino.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division