CLA-2-85:OT:RR:NC:N2:209
Sherry Watts
Eminence Speaker LLC
P.O. Box 360
838 Mulberry Pike
Eminence, KY 40019
RE: The tariff classification of speaker parts from China
Dear Ms. Watts:
In your letter dated November 6, 2019, you requested a tariff classification ruling.
The item concerned is an audio speaker part known in the industry as a housing, basket, frame or chassis. It is a metal frame which, in many cases, resembles a cone shaped basket. This frame creates the shape and structure of the speaker. All other speaker components are mounted to this part.
You have proposed classification of this item under subheading 8518.29.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other loud speakers. The item concerned is not a loud speaker. It would be considered a part of a loud speaker, as such, subheading 8518.29.8000, HTSUS, would be inapplicable.
The applicable subheading for this audio speaker part (housing, basket, frame or chassis) will be 8518.90.8100, HTSUS, which provides for “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures…: Parts: Other: Other. The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8518.90.81, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8518.90.8100, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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