RE: The tariff classification of Network Speakers from Thailand

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365267 October 1, 2026 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8518.22.0000 Maher Shomali Thomsen & Burke 2 Hamill Rd. ,415 Baltimore, MD 21210 RE: The tariff classification of Network Speakers from Thailand Dear Mr. Shomali: In your letter dated September 21, 2026, you requested a tariff classification ruling on behalf of your client, Verkada Inc. The merchandise under consideration is three models of network speakers, identified as Verkada Network Speakers, model numbers NS141/NS151, NS261, and NS631. These speakers are further described as follows: The Verkada NS141/NS151 Network Speaker is a network bookshelf speaker that can also be wall mounted with an accessory bracket. These Network Speakers include a microphone array with integrated signal processing. They do not include an integrated Ethernet switch or general-purpose port. The Verkada NS261 Network Speaker is a ceiling speaker that includes an integrated Ethernet switch and an additional Ethernet port into which other networked devices can be plugged. It also includes a general-purpose port, and a microphone array with integrated signal processing. The Verkada NS631 Network Speaker is a wall mounted indoor/outdoor network speaker with an integrated Ethernet switch and additional Ethernet port, a general-purpose port, and microphone array. In your original submission, you proposed that the Verkada Network Speakers should be classified within subheading 8517.62.0090, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. While the subject articles do include transceivers and network capabilities, the principal function is sound reproduction. The transceivers and networking components merely facilitate the function of reproducing sound or audio. Furthermore, as per H346387, heading 8518, HTSUS, does not have any exclusionary language that limits the heading to wired headphones, earphones, or speakers. Accordingly, classification within heading 8517, HTSUS, is inappropriate. The applicable subheading for the Verkada Network Speakers, models NS141, NS151, NS261, and NS631 will be 8518.22.0000, HTSUS, which provides for “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets; parts thereof: Loudspeakers, whether or not mounted in their enclosures: Multiple loudspeakers, mounted in the same enclosure.” The general rate of duty will be Free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Steven Pollichino at steven.pollichino@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division