The tariff classification of the Yamaha TSS-1 Home Theater Sound System from China

NY G85405 December 27, 2000 CLA-2-85:RR:NC:MM:109 G85405 CATEGORY: Classification TARIFF NO.: 8518.50.0000 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box #6600 Buena Park, CA 90622-6600 RE: The tariff classification of the Yamaha TSS-1 Home Theater Sound System from China Dear Mr. Heck: In your letter dated December 8, 2000, you requested a tariff classification ruling. The merchandise is described in your letter as the Yamaha TSS-1 Home Theater Sound System. It is designed to turn the PC, TV, DVD or Portable Stereo into a premium surround sound system. The TSS-1 System consists of the following items: 1.) YST-SR601 Amplifier/Sound Processor Unit - This Amplifier/Processor unit has a 48-watt total power output and gas built-in Dolby Digital, DTS and Dolby Pro-Logic decoding. It has an included AC/DC adapter. 2.) Subwoofer – There is one subwoofer containing a 5” speaker. 3.) Satellite Speakers - There are five (5) satellite speakers each containing a single 2” speaker. The system is sold as a complete set. The applicable subheading for the TSS-1 Home Theater Sound System will be 8518.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electric sound amplifier sets.” The rate of duty will be 4.9 percent ad valorem. The rate of duty will remain unchanged in 2001. 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