The tariff classification of a sound bar package from China

N243110 July 10, 2013 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8519.81.4050 Mr. Mike Choi MKC Customs Brokers Int’l., Inc. 930 W. Hyde Park Blvd. Inglewood, CA 90302 RE: The tariff classification of a sound bar package from China Dear Mr. Choi: In your letter dated June 13, 2013, on behalf of Wistron Infocomm Technology America, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is referred to as a “speaker sound bar,” model S3820W-C2. This device, with built-in speakers, contains Bluetooth connectivity and various connectors, such as an analog RCA input. It also incorporates a USB port through which the embedded circuitry allows the sound bar to read and decode sound stored on a USB non-volatile memory device; therefore, this sound bar has the capability of reproducing sound from a semiconductor medium. This sound bar unit is stated to be imported and retail packed with a remote control, wall-mounting accessories, a power cord, several cables, two AAA batteries for the remote control, and a quick start guide. This combination is considered a set for tariff classification purposes, with the essential character being imparted by the sound bar. The applicable subheading for this sound bar package will be 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other: 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 Lisa Cariello at (646) 733-3014. Sincerely, Thomas J. Russo Director National Commodity Specialist Division