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NY R05047

October 20, 2006

CLA-2-85:RR:E:NC:MM:109 R05047


TARIFF NO.: 8518.90.8000

Mr. Tony Liu
International Traffic Coordinator
Rockford Corporation
600 S. Rockford Drive
Tempe, AZ 85281

RE: The tariff classification of a heat sink from Thailand, Malaysia, and China

Dear Mr. Liu:

In your letter dated October 12, 2006, you requested a tariff classification ruling.

The merchandise subject to this ruling is a heat sink. The heat sink is used in the manufacture of a car audio-frequency amplifier, as well as a boat audio-frequency amplifier. In a telephone conversation, you explained that the audio-frequency amplifier and a power supply sit on the heat sink as though it were a chassis. However, the descriptive literature also states that the principal function of the heat sink is to cool off the heat generated from the electronic components of the audio-frequency amplifier and the power supply, which are all assembled and housed on the heat sink (chassis).

Explanatory Note (EN) 85.18 (D) states in part that audio-frequency electric amplifiers:

“are generally powered by a built-in power pack”

In accordance with EN 85.18 (D) the power supply would be considered a built-in power pack within the amplifier and together the power supply and the amplifier would be considered one unit as an audio-frequency electric amplifier, since the audio-frequency amplifier and power supply are assembled and housed on the heat sink as though it were a chassis. As such, the heat sink itself would be considered a part of the audio-frequency electric amplifier.

The applicable subheading for the heat sink, will be 8518.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Audio-frequency electric amplifiers; 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

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