The tariff classification of Yamaha Speaker sets from Indonesia

NY H87555 February 20, 2002 CLA-2-85:RR:NC:MM:109 H87555 CATEGORY: Classification TARIFF NO.: 8518.29.8000 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 Yamaha Speaker sets from Indonesia Dear Mr. Heck: In your letter dated January 17, 2002, you requested a tariff classification ruling. The merchandise is described in your letter as three Home Theater Speaker Sets. The NS-P60 Home Theater Speaker Set – is designed to be sold as a three piece set to be added to an already existing right and left channel stereo speaker system in order to give surround sound capability. The set consists of two Surround (rear) speakers containing one 4” woofer and one 7/8” tweeter; one Center Channel speaker containing two 5” woofers and one 7/8” tweeter. The NS-P220 Home Theater Speaker Set – is designed to be sold as a six-piece surround sound speaker system. This set consists of Five identical Surround speakers containing one 3” woofer and one ½” tweeter; one powered subwoofer containing one 6.5” woofer. The NS-P610 Home Theater Speaker Set – is designed and sold as a high end Cherry finished six-piece surround sound speaker system. The set consists of Four identical Surround speakers containing one 3” woofer and one 1” tweeter; One center Channel Speaker containing two 3” woofer and one 1” tweeter; One Powered Subwoofer containing one 8” woofer. The applicable subheading for the NS-P60, NS-P220 and NS-P610 Home Theater Speaker Sets 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 duty rate will be 4.9 percent ad valorem. Articles classifiable under subheading 8518.29.8000, HTS, which are products of Indonesia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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 "T-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 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division