The tariff classification of an audio distribution system from China or Taiwan

NY I87928 November 19, 2002 CLA-2-85:RR:NC:1:112 I87928 CATEGORY: Classification TARIFF NO.: 8537.10.9070; 8543.89.9695 Ms. Cherry L. Marchant Oxmoor Corporation 309 Cahaba Valley Parkway Birmingham, AL 35124 RE: The tariff classification of an audio distribution system from China or Taiwan Dear Ms. Marchant: In your letter dated October 24, 2002 you requested a tariff classification ruling. As indicated by the submitted descriptive literature, the audio distribution system consists of input modules, routers, and controllers/amplifiers. The input module consists of a several sockets mounted on a circuit board within a plastic housing. The router also consists of a plastic housing containing multiple sockets. The controller/amplifier works in conjunction with the router and controls/amplifies output to speakers. The applicable subheading for the input modules and routers will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for other boards, panels, …, and other bases, …, for electric control or the distribution of electricity, …: For a voltage not exceeding 1,000 V. The rate of duty will be 2.7 percent ad valorem. The applicable subheading for the controllers/amplifiers will be 8543.89.9695, HTS, which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 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 David Curran at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division