The tariff classification of a sound exciter from Japan

NY 888785 September 14, 1993 CLA-2-85:S:N:N1:109 888785 CATEGORY: Classification TARIFF NO.: 8518.40.2000 Mr. David W. Cadmus Nippon Express USA, Inc 182-22 150th Ave Jamaica, New York 11413 RE: The tariff classification of a sound exciter from Japan Dear Mr. Cadmus: In your letter dated July 21, 1993, you requested a tariff classification ruling, on behalf of Okura & Co. (America), New York, N.Y. The sound exciter, identified in the submitted literature as model AZ-50, is described as a device that transmits deep, rolling Twin Bass sound directly to the listener's body. It consists of two actuators, a two channel, 54 Watt dynamic power amplifier and a remote controller. The actuators fit neatly and comfortably into the recesses between the seatbacks and the lower seat cushions to deliver incredibly realistic, deep bass vibrations to both the driver and passenger. Essentially, the AZ-50 appears to be a specialized audio amplifier. The applicable subheading for the Sound Exciter, AZ-50 will be 8518.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[a]udio-frequency electric amplifiers." The rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport