CLA-2-85:RR:NC:1:108 D81814
Mr. Herbert J. Lynch
Sullivan & Lynch, P.C.
156 State Street
Boston, Massachusetts 02109-2508
RE: The tariff classification of a Home Theater System from
Mexico.
Dear Mr. Lynch:
In your letter dated August 27, 1998, on behalf of your
client Bose Corporation, you requested a tariff classification
ruling.
The item is the Lifestyle 12 Home Theater System which will
be imported from Mexico.
The system includes a stereo AM/FM tuner with a CD player,
five direct/reflecting cube speaker arrays, an acoustimass bass
module, videostage steering logic and a radiowave remote control
apparatus. The system is designed for all common stereo uses for
radio, cd playing and as a home theater stereo in conjunction
with television or movies.
The stereo AM/FM tuner with the cd player (also called a
headunit) and the radio wave remote control apparatus will be
made entirely in the United States. The headunit and remote
control will be exported to Mexico for inclusion/packaging into
the retail carton. The headunit and remote control are products
of the United States and will only be packaged for retail in
Mexico.
Additionally the amplifiers for the speakers are also products of
the United States. These amplifiers will be assembled into the
speakers of the Lifestyle 12 Home Theater System. The entire
theater system will be imported into the United States
in a retail carton from Mexico.
The applicable subheading for the Lifestyle 12 Home Theater
System will be 8527.31.6040, Harmonized Tariff Schedule of the
United States (HTS), which provides for Reception apparatus for
radiotelephony, radiotelegraphy or radiobroadcasting, whether or
not combined, in the same housing, with sound recording or
reproducing apparatus or a clock: Other radiobroadcast receivers,
including apparatus capable of receiving also radiotelephony or
radiotelegraphy: Combined with sound recording or reproducing
apparatus: Other ... Incorporating optical disc (including
compact disc) players or recorders. The rate of duty will be 0.9
percent ad valorem.
The applicable subheading for the stereo AM/FM tuner with cd
player (Headunit) and radio wave remote control apparatus, both
made in the United States, will be 9801.00.1053, HTS, which
provides for Products of the United States when returned after
having been exported, without having been advanced in value or
improved in condition by any process of manufacture or other
means while abroad ... Articles provided for in headings 8517,
8520, 8525, 8527 or 8529. The rate of duty will be free.
The applicable subheading for the value of the speaker
components made in the United States will be 9802.00.8065, HTS,
which provides for Articles , except goods of heading 9802.00.90,
assembled abroad in whole or in part of fabricated components,
the product of the United States, which (a) are exported in
condition ready for assembly without further fabrication, (b)
have not lost their physical identity in such articles by change
in form shape or otherwise, and (c) have not been advanced in
value or improved in condition abroad except by being assembled
and except by operations incidental to the assembly process such
as cleaning, lubricating and painting ... Other. The duty rate
for the assembled US components will be free.
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 Michael
Contino at 212-466-5672.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division