The tariff classification of a Soundbar with Built-in Subwoofers and USB Playback from China

N307209 November 15, 2019 CLA-2-85:OT:RR:NC:N2:208 CATEGORY: Classification TARIFF NO.: 8519.81.4050 Mr. Vincent Arcadio Yamaha Corporation of America 6600 Orangethorpe Avenue Buena Park, CA 90620 RE: The tariff classification of a Soundbar with Built-in Subwoofers and USB Playback from China Dear Mr. Arcadio: In your letter dated October 30, 2019, you requested a tariff classification ruling. The submitted sample is being returned. The merchandise in question is the Soundbar with Built-in Subwoofers and USB Playback, Product No. ATS-1080. The device incorporates the following: two speakers, two built-in subwoofers, an amplifier, input jacks, and output jacks. It is stated that the soundbar includes a USB port that contains the internal circuitry to read and reproduce audio music files stored on a USB memory device. The soundbar is packaged together for retail sale with the following: a remote control, a power cord, an optical digital audio cable, a mounting template, an analog audio cable, two spacers, and an owner’s manual. This combination is considered a set for tariff classification purposes, with the soundbar imparting the essential character. When imported with capability to reproduce sound, the applicable subheading for the Soundbar with Built-in Subwoofers and USB Playback 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 the World Wide Web at https://hts.usitc.gov/current. 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 lisa.a.cariello@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division