The tariff classification of a loudspeaker with mixing board from China

NY R04304 July 24, 2006 CLA-2-85:RR:NC:N1:112 R04304 CATEGORY: Classification TARIFF NO.: 8543.89.9795 Dennis D. Heck Corporate Import Compliance Manager, Yamaha Corporation of America 6600 Orangethorpe Ave. Buena Park, CA 90620-1396 RE: The tariff classification of a loudspeaker with mixing board from China Dear Mr. Heck, In your letter dated June 27, 2006 you requested a tariff classification ruling. The item concerned is the MSR100 Powered Speaker. It is an electronic loudspeaker with a mixing board and plug-in receptacles built into its back. The MSR100 measures approximately 11” in width X 18” in height. The purpose of the MSR100 Powered Speaker is to configure and amplify sound from musical instruments and microphones that are plugged into it. The applicable classification subheading for the MSR100 Powered Speaker will be 8543.89.9795, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical … apparatus, having individual functions, not specified or included elsewhere ... : Other … apparatus: Other: Other: Other: Other: Other”. The rate of duty will be 2.6%. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division