CLA-2-85:OT:RR:NC:N2: 208
Douglas Jacobson
Jacobson Burton Kelley PLLC
1725 I Street, NW
Washington, DC 20006
RE: The tariff classification of a streaming box from Philippines
Dear Mr. Jacobson:
In your letter dated March 23, 2026, on behalf of your client Sercomm USA Inc., you requested a tariff
classification ruling.
The merchandise under consideration is the Xumo Stream Box, which is a digital media receiver designed to
transmit digital audio and video content via the Internet to a television. Moreover, the Xumo Stream box
connects via HDMI to any TV, allowing users to watch live TV and streaming apps, such as Netflix,
YouTube, Disney+, Hulu, etc. It does not contain a tuner.
In your request, you suggest that the Xumo Stream Box is classified in subheading 8517.62.0090,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Telephone sets, including
telephones for cellular networks or for other wireless networks; other apparatus for the transmission or
reception of voice, images or other data, including apparatus for communication in a wired or wireless
network (such as a local or wide area network), other than transmission or reception apparatus of heading
8443, 8525, 8527 or 8528; parts thereof: Other apparatus for transmission or reception of voice, images or
other data, including apparatus for communication in a wired or wireless network (such as a local or wide
area network): Machines for the reception, conversion and transmission or regeneration of voice, images or
other data, including switching and routing apparatus: Other.” It is our opinion that this merchandise is
classified in heading 8525, HTS; therefore, classification under subheading 8517.62.0090, HTSUS, is not
applicable.
The applicable subheading for the Xumo Stream Box will be 8525.60.2000, HTSUS, which provides, in
pertinent part, for “Transmission apparatus for radio-broadcasting or television, whether or not incorporating
reception apparatus or sound recording or reproducing apparatuses: Other: Transmission apparatus
incorporating reception apparatus.” The rate of duty will be Free.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Lisa Cariello at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division