CLA-2-85:OT:RR:E:NC:1:108
Mr. Dennis D. Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
Buena Park, CA 90620
RE: The tariff classification of the Air Surround System from Malaysia.
Dear Mr. Heck:
In your letter dated April 30, 2008, you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is the YAS-70 Air Surround System that consists of the following machines: the YAS-70CU control unit/speaker bar, measuring about 4 inches high by 36 inches wide by 4 inches deep, and the YAS-70SPX subwoofer speaker, measuring about 19 ½ inches high by 11 inches wide by 13 ½ inches deep, with built-in FM receiver and amplifier. It is stated that both machines with electric cables must be connected together in order to allow the above control unit/speaker bar, with the use of the remote control, to operate the system, which includes the amplifier and the radio receiver contained within the YAS-70SPX unit.
In this regard, legal note 4 to section XVI, HTS, states that where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings of chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function.
In the opinion of this office, the Air Surround System, which features the control unit/speaker bar connected to the subwoofer speaker with built-in FM receiver and amplifier, conforms to legal note 4 to section XVI of the Harmonized Tariff Schedule of the United States, thereby comprising a functional unit. Together, they contribute to the function of a radiobroadcast receiver.
The applicable subheading for the Air Surround System will be 8527.99.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Other: Other: Other radio receivers. The rate of duty will be 3 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 Lisa Cariello at 646-733-3014.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division