The tariff classification of an iFi Multimedia System from an unspecified country

NY R01884 May 24, 2005 CLA-2-85:RR:NC:MM:109 R01884 CATEGORY: Classification TARIFF NO.: 8518.40.2000 Mr. Gregory Matuszak Senior Program Manager Klipsch Audio Technologies 3502 Woodview Trace Suite 200 Indianapolis, IN 46268 RE: The tariff classification of an iFi Multimedia System from an unspecified country Dear Mr. Matuszak: In your letter dated May 2, 2005, you requested a tariff classification ruling. The merchandise subject to this ruling is an iFi Multimedia System. The iFi Multimedia System reproduces sound from an attached hard disc drive unit (MP3 Player, iPOD, etc) or a similar Flash Memory device. The system consists of 2 speakers, 1 subwoofer with amplifier, 1 radio frequency remote control, 2 speaker wires, 1 AC power cord, 5 plastic spacers, 1 control dock. All the components of this system, along with an owner’s manual and warranty card, will be imported in one box, put up as a set, ready for retail sale. You had suggested classification of the iFi Multimedia System under Harmonized Tariff Schedule of the United States (HTSUS) 8519.99.00, which provides for “Other sound reproducing apparatus: Other.” However, this is a multimedia system for home use, much like a home theatre system, whose main components are the speakers and subwoofer with amplifier. Speakers and amplifiers are provided for in heading 8518 of the HTSUS. Single speakers are classifiable under subheading 8518.21 and 8518.22 for multiple speakers. The subwoofer with amplifier is classifiable under subheading 8518.40. Neither 8518.40 nor the speaker provisions provide a more specific description of the goods, and neither gives the set its essential character. Both the speakers and the subwoofer with amplifier merit equal consideration in the essential character determination. General Rule of Interpretation (GRI) 3(c) provides that under such circumstances, a set shall be classified under the heading, which occurs last in numerical order among those, which equally merit consideration. Therefore, in accordance with GRI 3(c) the iFi Multimedia System is classifiable within subheading 8518.40, as an audio-frequency electric amplifier. The applicable subheading for the iFi Multimedia System will be 8518.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Audio-frequency electric amplifiers.” The rate of duty will be 4.9 percent ad valorem. 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