CLA-2-85:S:N:N1:109 842537
8519.29.0020,
8519.91.0020, 8527.29.0040, 8543.80.9080, 9403.60.8080
Mr. W. Hunt
Ritz Electronics Limited
196 Queen Street, N
New Dundee, Ontario, Canada
RE: The tariff classification of car audio displays from Canada
Dear Mr. Hunt:
In your letter dated June 8, 1989 you requested a tariff
classification ruling.
Your letter describes the subject merchandise as an audio
display cabinet used to display audio equipment for automobiles.
It appears from your description that the audio equipment is
mounted in the display cabinet when the cabinet is imported into
the United States. The audio equipment consists of car radios,
loudspeakers, audio-frequency electric amplifiers, graphic
equalizers, cassette players, and compact disk (CD) players.
The applicable subheading for the audio-frequency electric
amplifiers will be 8518.40.2000, Harmonized Tariff Schedule of
the United States (HTS), which provides for "Audio-frequency
electric amplifiers." The rate of duty will be 4.9 percent ad
valorem.
The applicable HTS subheading for single loudspeakers
mounted in their housings will be 8518.21.0000, which provides
for "Single loudspeakers, mounted in their enclosures." The rate
of duty will be 4.9 percent ad valorem.
The applicable HTS subheading for the multiple loudspeakers
mounted in the same enclosure will be 8518.22.0000, which
provides for "Multiple loudspeakers mounted in the same
enclosure." The rate of duty will be 4.9 percent ad valorem.
The applicable HTS subheading for the graphic equalizers
will be 8543.80.9080, which provides for "Electrical machines and
apparatus, having individual functions, not specified or included
elsewhere in this chapter." The rate of duty will be 3.9 percent
ad valorem.
The applicable HTS subheading for the car radio will be
8527.29.0040, which provides for "Radiobroadcast receivers not
capable of operating without an external source of power, of a
kind used in motor vehicles, FM or AM/FM." The rate of duty will
be 8 percent ad valorem.
The applicable HTS subheading for the cassette player will
be 8519.91.0020, which provides for "Other sound reproducing
apparatus, designed exclusively for motor vehicle operation."
The rate of duty will be 3.7 percent ad valorem.
The applicable HTS subheading for the CD player will be
8519.29.0020, which provides for "Other record players, other,
stereo." The rate of duty will be 3.9 percent ad valorem.
The applicable HTS subheading for the display cabinet will
be 9403.60.8080, which provides for "Other wooden furniture."
The rate of duty will be 2.5 percent ad valorem.
Goods classifiable under subheadings 8518.21.0000, 8518.22.0000,
and 8518.40.2000 HTS, which have originated in the territory of Canada,
will be entitled to a 4.4 percent ad valorem rate of duty under the
United States - Canada Free Trade Agreement (FTA) upon compliance with
all applicable regulations.
Goods classifiable under subheading 8527.29.0040, HTS, which
have originated in the territory of Canada, will be entitled to a
6.4 percent ad valorem rate of duty under the United States -
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
Goods classifiable under subheading 8519.91.0020, HTS, which
have originated in the territory of Canada, will be entitled to a
3.3 percent ad valorem rate of duty under the United States -
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
Goods classifiable under subheading 8519.29.0020, HTS, which
have originated in the territory of Canada, will be entitled to a
3.5 percent ad valorem rate of duty under the United States -
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
Goods classifiable under subheading 9403.60.8080, HTS, which
have originated in the territory of Canada, will be entitled to a
2 percent ad valorem rate of duty under the United States -
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport