CLA-2-85:OT:RR:NC:N2:109
Catherine L. Spencer
Freight Expediters
6920 Engle Rd., Suite II
Middleburg Heights, OH 44130
RE: The tariff classification of a speaker board from Great Britian
Dear Ms. Spencer:
In your letter dated August 17, 2017, you requested a tariff classification ruling on behalf of your client, International Products Sourcing Group.
The item concerned is referred to as the “Speaker pHAT”, part # 297879. This item is a speaker board that is used with the Raspberry Pi series of credit card-sized single board computers. The Raspberry Pi computers are mini user built computers which are used for teaching the basics of computer science and are also used by hobbyists.
The “Speaker pHAT” is an add on board which incorporates a I2S audio digital-to-analog converter (DAC) with a 3W mono amplifier, a 2W Mylar speaker, a 10 LED bar graph and an LED driver chip. The “Speaker pHat” is stated to be a way to add audio to you Pi project.
The applicable subheading for the “Speaker pHAT”, will be 8518.29.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures;…: Loudspeakers, whether or not mounted in their enclosures: Other: Other.” The rate of duty will be 2.4%.
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 https://hts.usitc.gov/current.
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 Steven Pollichino at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division