CLA-2-85:OT:RR:NC:N2:209
Dennis W. Marshall
Stillwater Designs Inc.
3100 N. Husband
Stillwater, OK 74075
RE: The tariff classification of resistive load devices from China
Dear Mr. Marshall:
In your letter dated June 21, 2019, you requested a tariff classification ruling.
The items concerned are referred to as the Kicker Kisloads (Kisload2Ch and Kisload4Ch). The Kicker Kisload is a 25-ohm high power resistive network device that is designed to be wired in series between an OEM radio or OEM factory amplifier and an aftermarket amplifier. The device will simulate a speaker load on the output of the OEM system to keep the factory systems diagnostic procedures from reporting a fault and keep Class D OEM amps from distorting when not loaded. This will prevent the OEM system from going into protection and shutting off the audio output from the OEM radio or amplifier.
The Kisload2Ch provides a fixed 25-ohm output to two audio channels of a factory audio system unit. It incorporates a 2-sided PCB populated with 4 x 25 Watts, 50-ohm sand cast resistors and 2 x 4-pin Molex style female connectors for input and output.
The Kisload4Ch provides a fixed 25-ohm output to four audio channels of a factory audio system unit. It incorporates a 2-sided PCB populated with 4 x 25 Watts, 25-ohm sand cast resistors and 2 x 8-pin Molex style female connectors for input and output.
The applicable subheading for the Kicker Kisloads (Kisload2Ch and Kisload4Ch) will be 8533.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical resistors (including rheostats and potentiometers), other than heating resistors; parts thereof: Other fixed resistors: Other.” The rate of duty will be Free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8533.29.00, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8533.29.0000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notice cited above and the applicable Chapter 99 subheading.
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 the 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