The tariff classification of a Yamaha Low Frequency Microphone Subkick (Model SKRM100) with a stand, a collapsible metal microphone stand, and parts (mesh hoop cover and speaker attachment) of the Subkick from Japan

NY R02281 August 10, 2005 CLA-2-85:RR:NC:MM:109 R02281 CATEGORY: Classification TARIFF NO.: 8518.10.8030 8518.10.8040 8518.90.8000 Mr. Dennis Heck Import Compliance Manager Yamaha Corporation of America 6600 Oglethorpe Avenue P.O. Box #6600 Buena Park, CA 90622-6600 RE: The tariff classification of a Yamaha Low Frequency Microphone Subkick (Model SKRM100) with a stand, a collapsible metal microphone stand, and parts (mesh hoop cover and speaker attachment) of the Subkick from Japan Dear Mr. Heck: In your letter dated July 18, 2005, you requested a tariff classification ruling. The merchandise subject to this ruling is the Yamaha Low Frequency Microphone Subkick (Model SKRM100) with a stand, a collapsible metal microphone stand, and parts (mesh hoop cover and speaker attachment) of the Subkick. The Yamaha Low Frequency Microphone Subkick (Model SKRM100) is described in your letter as merely a woofer/speaker, which is built into a drum-type enclosure, and is reverse wired to enable the speaker diaphragm to act as a microphone, instead of a speaker. This amplifies the low frequency of the bass drum. The Yamaha Low Frequency Microphone Subkick is imported with a collapsible metal stand. In its condition as imported, the Yamaha Low Frequency Microphone Subkick (Model SKRM100) functions as a microphone and not as a speaker. Therefore, it falls under the classification of a microphone under subheading 8518.10. The Yamaha Low Frequency Microphone Subkick (Model SKRM100) is imported with a collapsible metal stand and classified as one unit under subheading 8518.10. However, at times, the collapsible metal stand is imported alone. In those instances, the stand is classifiable under the provision for “stands” within subheading 8518.10.80. Within your ruling request, you requested the classification of a mesh hoop cover and a speaker attachment. These parts are ordinarily used to manufacture a speaker. As such, the mesh hoop cover and speaker attachment are classified as parts of loudspeakers under subheading 8518.90.80. The applicable subheading for the Yamaha Low Frequency Microphone Subkick (Model SKRM100) with a collapsible metal stand will be 8518.10.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones and stands therefor: Other: Microphones.” The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the collapsible metal microphone stand, when imported alone, will be 8518.10.8040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones and stands therefor: Other: Other.” The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the mesh hoop cover and speaker attachment will be 8518.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones and stands therefor; loudspeakers… parts thereof: Parts: Other” Other.” 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