United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY D86623 - NY D86685 > NY D86656

Previous Ruling Next Ruling



February 8, 1999

CLA-2-85:RR:NC:MM:109 D86656

CATEGORY: CLASSIFICATION

TARIFF NO.: 8518.22.0000

Ms. Lynn Lee
Seino America, Inc.
8728 Aviation Blvd.
Inglewood, CA 90301

RE: The tariff classification of the MultiSync IntelliBase USB Hub and Audio from China

Dear Ms. Lee:

In your letter dated January 4, 1999 you requested a tariff classification ruling on behalf of your client Altec Lansing Technologies, Inc., Milford PA.

The merchandise is described in your letter and submitted descriptive literature as the MultiSync IntelliBase USB Hub and Audio model ADA 203. It is a set, including the main unit, two adapter plates, an AC adapter, user’s manual, screws, registration card, and cables. The main unit consists of a set of speakers and a USB (universal serial bus) hub housed in a replacement base for a computer monitor. Instructions are given in the user’s manual for replacing the monitor base. There are five speakers: one 75 mm/3" woofer and four 28 mm/1.1" full range speakers. The base contains controls for power, mute, volume, treble and bass. It also contains a headphone output jack. The USB hub increases a single USB port from a computer to four USB ports. Power is supplied by the AC adapter.

The HTSUS provisions which merit consideration are:

8471.80 Other units of automatic data processing machines. . . . 8518.22 Loudspeakers . . . [m]ultiple loudspeakers, mounted in the same enclosure.

Neither the loudspeakers nor the USB hub can be said to impart the essential character to this set. Therefore, the MultiSync IntelliBase USB Hub and Audio is classified in accordance with General Rule of Interpretation 3(c), ". . . under the heading which occurs last in numerical order among those which equally merit consideration."

The applicable subheading for the MultiSync IntelliBase USB Hub and Audio model ADA 203 will be 8518.22.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “[l]oudspeakers . . . [m]ultiple loudspeakers, mounted in the same enclosure.” The rate of duty will be 4.9 percent ad valorem.

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 Eileen S. Kaplan at 212-637-7048.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: