The tariff classification of Yamaha VS-10 CinemaStation Home Theater System from Malaysia

NY G86939 February 14, 2001 CLA-2-85:RR:NC:MM:109 G86939 CATEGORY: Classification TARIFF NO.: 8518.40.2000 Mr. Dennis Heck Import Compliance Manager Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of Yamaha VS-10 CinemaStation Home Theater System from Malaysia Dear Mr. Heck: In your letter dated February 1, 2001, you requested a tariff classification ruling. The merchandise is described in your letter as the Yamaha VS-10 CinemaStation Home Theater System. The Yamaha VS-10 CinemaStation Home Theater System consists of two sub-components; a VS-10 Control Center Unit and NX-VS10M Speakers. The VS-10 Control Center Unit consists of a 25 watt/channel amplifier/signal processor (all in one housing) with infrared remote control. The NX-VS10M Speakers consists of a right and left speaker each containing 2cm super tweeter and a 10cm cone speaker. Your letter suggests classification under subheading 8518.50 as “Electric sound amplifier sets.” The Explanatory Note (EN) for “Electric sound amplifier sets” under 85.18 (E), states: “this heading also covers amplifier units consisting of microphones, audio-frequency amplifiers and loudspeakers. The VS-10 system, however, does not contain a microphone, as is evidenced by a statement in your letter, which reads: “this VS-10 system is merely an amplifier with speakers.” Due to the absence of the microphone, the VS-10 system does not qualify as an “Electric sound amplifier set, in accordance with EN 85.18 (E). Therefore, subheading 8518.50 would not apply. The sales brochure/service manual accompanying your request indicates that these two sub-components (amplifier and speakers) are sold together. For Customs purposes, the Yamaha VS-10 Cinema Station Home Theater System is considered a set consisting of an amplifier and speakers. The subheadings under consideration for the Yamaha VS-10 CinemaStation Home Theater System are 8518.21 (Loudspeakers) and 8518.40 (Amplifiers). It is the opinion of this office that the amplifier imparts the essential character of the system. As a result, subheading 8518.40 applies. The applicable subheading for the Yamaha VS-10 CinemaStation Home Theater System, is 8518.40.2000 Harmonized Tariff Schedule of the United States (HTS), which provides for “Audio-frequency electric amplifiers: Other.” The 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