The tariff classification of a Rockford Fosgate Balanced Line Driver (RF-BLD) and a Rockford Fosgate 3Sixty Interactive Signal Processor (3SIXTY) from Malaysia

N063943 June 12, 2009 CLA-2-85:OT:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8518.40.2000 8543.70.9650 Mr. Tony Liu International Traffic Coordinator Rockford Corporation 600 S. Rockford Drive Tempe, AZ 85281 RE: The tariff classification of a Rockford Fosgate Balanced Line Driver (RF-BLD) and a Rockford Fosgate 3Sixty Interactive Signal Processor (3SIXTY) from Malaysia Dear Liu: In your letter dated June 4, 2009 you requested a tariff classification ruling. The merchandise subject to this ruling is a Rockford Fosgate Balanced Line Driver (RF-BLD) and a Rockford Fosgate 3Sixty Interactive Signal Processor (3SIXTY). The Rockford Fosgate Balanced Line Driver (RF-BLD) is a product designed to amplify either the high level (speaker wire) or low level (RCA) signal. This allows for a cleanest noise free signal to be to an aftermarket amplifier. The RF-BLD, which is utilized in a vehicle, will significantly improve the overall performance of any audio system by reducing the noise floor of the system and making it less susceptible to engine noise. The RF-BLD also works as an entry level original equipment manufacturer (OEM) integration device. This is due to the high level input capabilities. It is connected inline between either a factory-installed radio or an aftermarket radio and the aftermarket amplifiers. The RF-BLD is not a wireless device and requires that all connections be hard wired. The Rockford Fosgate 3Sixty Interactive Signal Processor (3SIXTY) is a dual purpose product. It allows for OEM integration in to vehicles that require the audio signal to be equalized or flattened as well as signal summing. The 3SIXTY requires all connections to be hard wired because it does not transfer any audio wirelessly. The unit does have Bluetooth capabilities but only in respect to adjusting the setting of the EQ, time delay, and level setting. This process is only done on initial set-up and rarely will be used after initial set-up. The 3SIXTY is connected inline between either a factory-installed radio or an aftermarket radio and the aftermarket amplifiers. This unit can also be used as a stand alone EQ processor and does not need to be used as an OEM integration device. The applicable subheading for the Rockford Fosgate Balanced Line Driver (RF-BLD) will be 8518.40.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Audio-frequency electric amplifiers: Other.” The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the Rockford Fosgate 3Sixty Interactive Signal Processor (3SIXTY) will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other. The rate of duty will be 2.6 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 Linda M. Hackett at (646) 733-3015. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division