The tariff classification of a speaker cabinet from Canada

NY F85458 May 12, 2000 CLA-2-85:RR:NC:MM:109 F85458 CATEGORY: Classification TARIFF NO.: 8518.90.8000 Ms. Isabelle C. Fountaine A.N. Deringer, Inc. HC 76 Main Street Jackman, ME 04945. RE: The tariff classification of a speaker cabinet from Canada Dear Ms. Fountaine: In your letter dated April 4, 2000, you requested a tariff classification ruling on behalf of Groove Acoustique Inc. of St.-Come-Liniere, Quebec, Canada. The merchandise is described in your letter as a speaker cabinet. The cabinet is made of various types of wood and/or particle board and medium density fiberboard. The speaker cabinets come in various forms – some are floor standing and some are bookshelf models. They do not contain any electronic components – they are merely the empty shells. A sample of a bookshelf speaker cabinet was submitted to this office. The cabinet is designed for speakers to be mounted inside. The front of the cabinet has cutouts specifically designed for the speakers. You also note in your letter that components of the cabinet, itself, such as the front, back or side panels may also be imported by themselves in the future. Since no samples of this type of merchandise have been submitted to this office, we cannot classify them. However, in order for any of these items to be classified as speaker parts they must be identifiable as being mainly designed for mounting loudspeakers (E.N. 85.18). The applicable subheading for the speaker cabinet will be 8518.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones and stands therefor: loudspeakers, whether or not mounted in their enclosures…parts thereof: Parts: Other: Other.” The general rate of duty will be 4.9 percent ad valorem. 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 Linda M. Hackett at 212-637-7048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division