The tariff classification of speaker selectors from China and Taiwan.

N014946 August 15, 2007 CLA-2-85:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 8537.10.9070 Mr. Tirta S. Halim T Customs Broker, Inc. 5777 W. Century Boulevard, #965 Los Angeles, CA 90045 RE: The tariff classification of speaker selectors from China and Taiwan. Dear Mr. Halim: In your letter dated July 27, 2007 you requested a tariff classification ruling on behalf of your client, Dana Innovations, aka Sonance. Under consideration are two models of speaker selectors, the SS4 and the SS6. These items allow the user to connect multiple pairs of loudspeakers for simultaneous use with a single receiver or amplifier, while retaining the ability to switch each pair of speakers on and off independently. The SS4 permits the connection of up to four sets of speakers; the SS6, six sets. These units do not act as an equalizer, nor do they boost or amplify power. The SS4 speaker selector measures 8.25 inches by 2 inches by 7 inches, and features 20 individual push-type socket/connectors for (+) and (-) connections to stereo speakers on its rear panel, and 4 socket/connectors for input from an amplifier or receiver. The front panel of the SS4 features 4 push-button on/off switches for speaker selection. The SS6 measures 11.25 inches by 2 inches by 7 inches, and features 28 individual push-type socket/connectors for (+) and (-) connections to stereo speakers on its rear panel, and 4 socket/connectors for input from an amplifier or receiver. The front panel of the SS6 features 6 push-button on/off switches for speaker selection. Both models are capable of handling up to 120 watts of power per channel. Additionally, each unit contains a circuit protector that will disconnect all of the speakers if the current draw through the unit exceeds a safe level. After the current draw returns to a safe level the fuse will automatically reset and re-connect all of the speakers. This circuit protection may be disengaged by the user by means of a slide switch located on the bottom of the unit. The applicable subheading for the SS4 and SS6 speaker selectors will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or distribution of electricity…: For a voltage not exceeding 1000 V: Other: Other: Other.” The general rate of duty will be 2.7 percent ad valorem. 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division