The tariff classification of a NS-P60 Home Theater Speaker Set, a NS-P220 Home Theater Speaker Set and a NS-P610 Home Speaker Set from Indonesia

NY H84851 August 21, 2001 CLA-2-85:RR:NC:MM:109 H84851 CATEGORY: Classification TARIFF NO.: 8518.22.0000 Mr. Dennis Heck Corporate Import Compliance Manager Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90622-6600 RE: The tariff classification of a NS-P60 Home Theater Speaker Set, a NS-P220 Home Theater Speaker Set and a NS-P610 Home Speaker Set from Indonesia Dear Mr. Heck: In your letter dated August 7, 2001, you requested a tariff classification ruling. The merchandise is described in your letter as Yamaha Speaker Sets. They consist of the following with a brief description of each as follows: 1.) The NS-P60 Home Theater Speaker Set - is a three piece set that is added to an already existing right and left channel stereo speaker system to give surround sound capability. It consists of the following: Two Surround (rear) Speakers containing one 4” Woofer and one 7/8” Tweeter; One Center Channel Speaker containing two 5” Woofers & one 7/8” Tweeter. 2.) The NS-P220 Home Theater Speaker set - is a value oriented six-piece surround sound speaker system. It consists of the following: Five Identical Surround Speakers containing one 3” Woofer and one ½” Tweeter; One Powered subwoofer containing one 61/2” Woofer. 3.) The NS-P610 Home Theater Speaker set – is a high-end cherry-finished six-piece surround sound speaker system. It consists of the following: Four Identical Surround Speakers containing one 3” Woofer and one 1” Tweeter; One Center Channel Speaker containing two 3” Woofer and 1” Tweeter; One Powered Subwoofer containing one 8” Woofer. The applicable subheading for the NS-P60, the NS-P220 and the NS-P610 Home Theater Speaker Sets will be 8518.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Loudspeakers, whether or not mounted in their enclosures: Multiple loudspeakers, mounted in the same enclosure.” The rate of duty will be 4.9 percent ad valorem. Articles classifiable under subheading 8518.22.0000, HTS, which are products of Indonesia, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". 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