The tariff classification of Dolby digital/DTS 5.1ch theater speaker system (Model GXW-5.1) from Japan

NY G88344 March 16, 2001 CLA-2-85:RR:NC:MM:109 G88344 CATEGORY: Classification TARIFF NO.: 8518.29.8000 Mr. Kent Sunakoda Import Manager James J. Boyle & Co. Ocean Import & Export 2525 Corporate Place, #100 Monterey Park, CA 91754 RE: The tariff classification of Dolby digital/DTS 5.1ch theater speaker system (Model GXW-5.1) from Japan Dear Mr. Sunakoda: In your letter dated March 7, 2001, you requested a tariff classification ruling on behalf of Onkyo USA Corporation, Upper Saddle River, NJ 07458. The merchandise is referred to in your letter as a Dolby digital/DTS 5.1ch theater speaker system (Model GXW-5.1). The system (Model GXW-5.1) is described as consisting of a subwoofer and five (5) satellite speakers. The speaker system can be connected to a stereo system, DVD player, Playstation, personal computer or television set. The subwoofer component has a built-in Dolby digital/DTS decoder and a 6-channel amplifier. The Dolby digital/DTS 5.1ch theater speaker system (Model GXW-5.1) will be imported in boxes that will include 5 pc-18 gauge speaker cables, 1 pc-remote control (controls volume, input selection and settings), 2 pc-AAA batteries, 5 sets-speaker feet (small square stickers made of cork that are to be attached to the underside, four corners of each speaker unit), 5 sets-speaker holding nuts and an owner’s manual. The applicable subheading for the Dolby digital/DTS 5.1ch theater speaker system (Model GXW-5.1) will be 8518.29.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Loudspeakers, whether or not mounted in their enclosures: Other: 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