CLA-2-85:OT:RR:NC:N2:209
Frederick J. Poole
Peavey Electronics
5022 Hartley Peavey Drive
Meridian, MS 39305
RE: The tariff classification of audio-frequency electric amplifiers from China
Dear Mr. Poole:
In your letter dated September 17, 2021, you requested a tariff classification ruling.
The items concerned are referred to as the VYPYR X series of audio-frequency electric amplifiers, model numbers - VYPYR X1, VYPYR X2, and VYPYR X3. These audio-frequency electric amplifiers are for use with various musical instruments (i.e., electric, acoustic, and bass guitars).
Each model of amplifier is a combination of preamp with digital effects, power amplifier, and speaker enclosed in a wooden cabinet. The VYPYR X2 and X3 can be remotely controlled via their on-board Bluetooth controller and a control application for iOS devices. They can also stream audio, essentially turning them into a powered Bluetooth speaker which can allow the user to play along to backing tracks.
The applicable subheading for the VYPYR X1, VYPYR X2, and VYPYR X3 audio-frequency electric amplifiers will be 8518.40.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ‘Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets; parts thereof: Audio-frequency electric amplifiers: Other”. The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8518.40.2000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8518.40.2000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division