Revocation of NY 870543; loudspeaker stands; 8518.90.30; Note1(g) and 2 to Chapter 94; EN 85.18(B), Gen 4(A) to Chapter 94

HQ 954593 July 21, 1993 CLA-2 CO:R:C:M 954593 MMC CATEGORY: Classification TARIFF NO.: 9403.60.80 Mr. Sal Della Ventura Sony Corporation of America Sony Drive Park Ridge, New Jersey 07656 RE: Revocation of NY 870543; loudspeaker stands; 8518.90.30; Note 1(g) and 2 to Chapter 94; EN 85.18(B), Gen 4(A) to Chapter 94 Dear Mr. Della Ventura: This is in reference to a ruling issued to you on January 28, 1992 (NY 870543), by the New York office, in response to your letter of January 7, 1992. In NY 870543, you were advised of the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) of loudspeaker stands. These stands were classifiable under subheading 8518.90.30, HTSUS, which provides for parts of loud speakers. This is a revocation of NY 870543. FACTS: The speaker stands were identified in descriptive literature as models WS-V300, WS-A5, and WS-777. ISSUE: Are loudspeaker stands classifiable as parts of loudspeakers or as funiture? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Note 1(g) to Chapter 94 states in pertinent part: [t]his chapter does not cover: [f]urniture specially designed as parts of apparatus of heading 8518... Therefore, it must be determined if the articles in question are pieces of furniture specially designed for apparatus of heading 8518, HTSUS. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be consulted. The Explanatory Notes (EN), although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128, (August 23, 1989). EN 85.18(B), p. 1364, states in pertinent part: LOUDSPEAKERS, WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES Loudspeakers may be mounted on frames, chassis or in cabinets of different types (often acoustically designed), or even in articles of furniture. They remain classified in this heading provided the main function of the whole is to act as a loudspeaker. Separately presented frames, chassis, cabinets, etc., also fall in this heading provided they are identifiable as being mainly designed for mounting loudspeakers; articles of furniture of Chapter 94 designed to receive loudspeakers in addition to their normal function remain classified in Chapter 94. It is our position that the speaker stands are not mainly designed for mounting the loudspeaker itself, but for supporting a loudspeaker which has already been mounted in a frame, chassis or an acoustically designed cabinet. The speaker stands do not aid in reproducing or amplifying sound, as would the speakers, baffles, or the cabinet, chassis, or frame which enclose them. Because the articles do not aid the functioning of the loudspeaker itself, but rather only support loudspeakers already enclosed in frames, chassis or cabinets, they are not considered parts of loudspeakers and therefore are classifiable in Chapter 94. Chapter 94 provides for furniture. EN Gen 4 (A) for chapter 94, p. 1574, states in pertinent part that: [f]or the purposes of this Chapter, the term "furniture" means: [a]ny "movable" articles (not included under other more specific headings of the Nomenclature), which have the essential characteristic that they are constructed for placing on the floor or ground, and which are used, mainly with a utilitarian purpose... Heading 9403, HTSUS, provides for other furniture and parts thereof. Note 2 to chapter 94 states in pertinent part that: articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground. The speaker stands are designed for placing on the floor or ground. Therefore, the speaker stands are classifiable under heading 9403, specifically, subheading 9403.60.80, HTSUS. HOLDING: For the foregoing reasons, we find that the speaker stands are classifiable as other wooden furniture under subheading 9403.60.80, HTSUS. EFFECTS ON OTHER RULINGS: Pursuant to section 177.9(d)(1), Customs Regulations [19 C.F.R.177.9 (d) (1)], NY 870543 is revoked in full. Sincerely, John Durant, Director