The tariff classification of the BeoSound 5 from Denmark

N053951 March 16, 2009 CLA-2-85:OT:RR:NC:1:108 CATEGORY: Classification TARIFF NO.: 8522.90.7580 Mr. Brian Herter Hellmann Worldwide Logistics 10450 Doral Blvd Doral, FL 33178 RE: The tariff classification of the BeoSound 5 from Denmark Dear Mr. Herter: In your letter dated February, 19, 2009, on behalf of Bang and Olufsen America, Inc., you requested a tariff classification ruling. The merchandise in question is referred to as the “BeoSound 5.” The BeoSound 5 measures 305 mm by 190 mm by 75 mm and contains audio and video connections. This device functions together with a hard disk sound and video recorder/reproducer, which is called the BeoMaster 5, and a set of speakers. The BeoMaster 5 cannot play or select music without being connected to the BeoSound 5. The applicable subheading for the BeoSound 5 will be 8522.90.7580, Harmonized Tariff Schedule of the United States (HTSUS), parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521: Other: Other: Other. The rate of duty will be 2 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 Lisa Cariello at (646) 733-3014. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division