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 > 2004 NY Rulings > NY K87206 - NY K87255 > NY K87249

Previous Ruling Next Ruling
NY K87249




July 22, 2004
CLA-2-85:RR:NC:MM:109 K87249

CATEGORY: CLASSIFICATION

TARIFF NO.: 8518.29.8000

Mr. Kent Sunakoda
Import Manager/Atty-in-Fact
James J. Boyle & Company
2525 Corporate Place #100
Monterey Park, CA 91754

RE: The tariff classification of a Flat TV Rack Speaker System from China

Dear Mr. Sunakoda:

In your letter dated June 17, 2004, you requested a tariff classification ruling on behalf of Onkyo USA Corporation of Upper Saddle River, New Jersey.

The merchandise is described in your letter as a Flat TV Rack Speaker System. It is a floor standing TV rack with a built-in 3 channel speaker system. The rack is made of wood with a gloss finish vinyl wrap. The 3 channel speaker system is comprised of 3.2” drivers and 1” tweeters with built-in 3 channel speaker terminals on the back of the rack. The Flat TV Rack Speaker System does not contain an amplifier and does not include a separate subwoofer. The center shelf of the rack is designed to hold audio and video equipment.

The applicable subheading for the Flat TV Rack Speaker System will be 8518.29.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Loudspeakers, whether or not mounted in the same enclosures: 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,

Previous Ruling Next Ruling

See also: