The tariff classification of Satellite Radio Boom Box from China

NY K82991 March 4, 2004 CLA-2-85:RR:NC:MM:109 K82991 CATEGORY: Classification TARIFF NO.: 8518.21.0000 Mr. Patrick E. Moffett Vice President Global Logistics Customs Compliance Officer Audiovox Corporation 150 Marcus Blvd. Hauppauge, NY 11788 RE: The tariff classification of Satellite Radio Boom Box from China Dear Mr. Moffett: In your letter dated February 13, 2004, you requested a tariff classification ruling. The merchandise is described in your letter as a Satellite Radio Boom Box. A sample of this merchandise was submitted to this office for classification purposes. The sample consists of two separate speakers, each in their own enclosure, and housed within the Satellite Radio Boom Box. The instant item does not contain a tuner for radio frequency (RF) signal detection. It cannot function as a radio broadcast receiver. It merely supplies the speaker amplification. Therefore, Heading 8527 is precluded for it does not meet the definition specified in Channel Master vs. the U.S. The applicable subheading for the Satellite Radio Boom Box will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Loudspeakers, whether or not mounted in their enclosures: Single loudspeakers, mounted in the same enclosure.” 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 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division