CLA-2-85:OT:RR:NC:N2:208
Mr. Mathew Samuel
EXCITE USA
4393 Sunbelt Dr.
Addison, TX 75001
RE: The tariff classification of microphone karaoke speakers from China
Dear Mr. Samuel:
In your letter dated September 28, 2020, you requested a tariff classification ruling.
The merchandise under consideration is microphone karaoke speakers, model numbers EX190398 and EX190399. Both of the subject karaoke microphones have built-in speakers and can connect to a smartphone, tablet, etc., via Bluetooth to stream music. Model EX190398 has a slot for a TF card and can reproduce and read sound from a TF memory card. Model EX190399 does not contain a memory card slot nor does it have the capability to reproduce sound.
The applicable subheading for model EX190398 will be 8519.81.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: “Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Sound reproducing only: Other: Other.” The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8519.81.3020, 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 subheadings 8519.81.3020, HTSUS, listed above.
The applicable subheading for model EX190399 with no capability to reproduce sound will be 8518.21.0000, HTSUS, which provides for “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures…: Loudspeakers, whether or not mounted in their enclosures: Single loudspeakers, mounted in their enclosures.” The rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8518.21.0000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8518.21.0000, 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 Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division