In ruling NY N307209, Customs and Border Protection (CBP) determined the classification of the Yamaha Soundbar with Built-in Subwoofers and USB Playback from China. The device incorporates the following: two speakers, two built-in subwoofers, an amplifier, input jacks, and output jacks. It also includes a USB port that contains the internal circuitry to read and reproduce audio music files stored on a USB memory device. The soundbar is packaged together for retail sale with the following: a remote control, a power cord, an optical digital audio cable, a mounting template, an analog audio cable, two spacers, and an owner’s manual. CBP believes this combination is considered a set for tariff classification purposes, with the soundbar imparting the essential character.

CBP determined that the applicable subheading for the Soundbar with Built-in Subwoofers and USB Playback is 8519.81.4050, HTSUS, which provides for “Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other: Other. The rate of duty will be Free.