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 > 2006 NY Rulings > NY M82038 - NY M82086 > NY M82055

Previous Ruling Next Ruling
NY M82055

May 1, 2006

CLA-2-85:RR:NC:MM:109 M82055


TARIFF NO.: 8518.90.8000

Mr. Patrick E. Moffett
Vice President, Global Logistics
Customs Compliance
Audiovox Electronics Corp.
150 Marcus Blvd.
Hauppauge, NY 11788

RE: The tariff classification of a subwoofer/loudspeaker cover (trunk) from China

Dear Mr. Moffett:

In your letter dated March 27, 2006, you requested a tariff classification ruling.

The merchandise subject to this ruling is a subwoofer/loudspeaker cover (trunk). It is identified in your letter as Model HDS-906.

Your letter describes the subwoofer/loudspeaker cover (trunk), Model HDS-906, as a traditional trunk made of hardwood with leather look accents. This trunk is used to cover an Audiovox subwoofer/loudspeaker. It measures 42”x69”x39”. The trunk does not have a bottom nor does it contain any electronic parts or connections.

In a telephone conversation, you explained that the subwoofer/loudspeaker cover (trunk) was specifically designed to house/mount a variety of fully encased Audiovox loudspeakers. By housing/mounting a subwoofer or loudspeaker into the trunk, the subwoofer or loudspeaker is hidden enabling either one to blend in with the décor/furniture of a given room. You further stated that since the sole purpose of this item is to house a fully encased Audiovox loudspeaker, it is sold in the same department as Audiovox’s loudspeakers and marketed as a loudspeaker cover. As such, this is considered a loudspeaker cover and not an article of furniture.

The applicable subheading for the subwoofer/loudspeaker cover (trunk), Model HDS-906, will be 8518.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Loudspeakers, whether or not mounted in their enclosures; Parts: Other: Other.” The rate of duty will be 4.9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: