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 > 1998 NY Rulings > NY NY676 - NY NY710 > NY NY697

Previous Ruling Next Ruling


May 29, 1998

CLA-2-85:OFO:OM:B26 C87740

TARIFF NO.: 8518.29.8000

Mr. Dennis Heck

6600 Orangethorpe Avenue

P.O. Box 6600

Buena Park, CA 90622-6600

RE: The tariff classification of AV-S7 CinemaStation from


Dear Mr. Heck:

In your letter dated May 7, 1998, you requested a tariff classification ruling for the Yamaha AV-S7 CinemaStation System.

The AV-S7 is designed to give high quality dynamic cinema like sound to the ordinary television set. It consists of a control center/speaker unit, subwoofer/200 watt power amplifier and four satellite speakers. The control center allows the user to command the various functions, such as, Cinema DSP, HiFi DSP and Dolby Pro Logic. The amplifier generates 200 watts of total power (50W goes to the subwoofer and 30W to each of the five speakers), and the speakers provide output dialog and other sounds.

The classification of merchandise within the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation and any section, chapter and subchapter notes. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Section XVI note 4 provides that a combination of machines consisting of individual components intended to contribute together to a clearly defined function covered by one of the headings in chapter 84 or 85, is to be classified as a whole in the heading appropriate to that function. This function is provided by the speakers which produce cinema like surround sound.

The applicable subheading for the AV-S7 CinemaStation System will be 8518.29.8000, HTSUS, which provides for loudspeakers, whether or not mounted in their enclosures, 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.


Previous Ruling Next Ruling

See also: