United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 888728 - NY 888839 > NY 888785

Previous Ruling Next Ruling
NY 888785

September 14, 1993

CLA-2-85:S:N:N1:109 888785


TARIFF NO.: 8518.40.2000

Mr. David W. Cadmus
Nippon Express USA, Inc
182-22 150th Ave
Jamaica, New York 11413

RE: The tariff classification of a sound exciter from Japan

Dear Mr. Cadmus:

In your letter dated July 21, 1993, you requested a tariff classification ruling, on behalf of Okura & Co. (America), New York, N.Y.

The sound exciter, identified in the submitted literature as model AZ-50, is described as a device that transmits deep, rolling Twin Bass sound directly to the listener's body. It consists of two actuators, a two channel, 54 Watt dynamic power amplifier and a remote controller. The actuators fit neatly and comfortably into the recesses between the seatbacks and the lower seat cushions to deliver incredibly realistic, deep bass vibrations to both the driver and passenger. Essentially, the AZ-50 appears to be a specialized audio amplifier.

The applicable subheading for the Sound Exciter, AZ-50 will be 8518.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[a]udio-frequency electric amplifiers." The rate of duty will be 4.9 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: