The tariff classification of sound-reproducing units from China.

NY M85721 August 24, 2006 CLA-2-85:RR:NC:1:108 M85721 CATEGORY: Classification TARIFF NO.: 8519.99.00 Mr. Jack D. Mlawski Galvin & Mlawski Attorneys at Law 470 Park Avenue South Suite 200 – South Tower New York, NY 10016-6819 RE: The tariff classification of sound-reproducing units from China. Dear Mr. Mlawski: In your letter dated August 2, 2006, on behalf of JVC Americas Corporation, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is sound-reproducing units that consist of the following models: model NS-PS1 is comprised of a USB Host (a sound-reproducing apparatus), which incorporates a 50-watt amplifier, with two front speakers, a subwoofer, a separate iPod stand, a remote control, speaker cables, and an instruction manual. It is stated that the USB Host allows for the selection and playing of music data files, which are stored on external flash memory drives. The selection of the audio files from the flash memory is controlled by buttons on the amplifier/USB Host and remote control, which also controls the various functions selected on the iPod when connected to its stand (the iPod, when in the stand, can also be charged). When connected, the first audio file on the flash drive will appear on the digital display on the amplifier/USB Host in noting that the user can play this file or skip to the desired selection (the specific audio file on the flash drive). It is also stated that digital audio players can be connected to this device. model TH-LI is comprised of a USB Host (a reproducing apparatus which supports digital audio files), which incorporates a 360-watt amplifier, with five satellite speakers, a subwoofer, speaker cables, a remote control, and an instruction manual. The USB Host is stated to have the ability to select audio digital files stored in a connected flash memory drive for the reproduction and amplification of sound. These files will appear on the digital display on the amplifier/USB Host. When connected, the first audio file on the flash drive will appear on the digital display on the amplifier/USB Host in noting that the user can play this file or skip to the desired selection (the specific audio file on the flash drive). Moreover, the amplifier/USB Host has a two-in-one HDMI auxiliary connection and three AV inputs for home theater and iPod AV connection. The audio files can be played and controlled using the functions on the buttons on the USB Host or remote control, which also controls the functions of a connected iPod. This device also has the ability to charge a connected iPod. Legal Note 4 of Section XVI, HTS, provides "Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings of chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function.” In the opinion of this office, these reproducing units with the above-stated components conform to Legal Note 4, Section XVI of the Harmonized Tariff Schedule of the United States and comprise a functional unit. Together, they contribute to the function of reproducing sound. Therefore, the classification of these sound-reproducing units will be in accordance with the aforementioned legal note.  The applicable subheading for these sound-reproducing units will be 8519.99.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Turntables, record players, cassette players and other sound reproducing apparatus, not incorporating a sound recording device: Other sound reproducing apparatus: Other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division