Principal and essential function governs classification of multifunction multimedia speakers, keeping them under the speakers heading.

Multifunction multimedia speakers with Bluetooth, USB, FM, SD/MMC and auxiliary features were classified by reference to their principal and essential function. The additional features did not alter the goods' basic identity as speakers in common trade parlance or their main function of sound reproduction. Applying the interpretative rules and Section Note 3 to Section XVI of the Customs Tariff Act, 1975, and following earlier decisions on identical goods, the goods were classifiable under heading 8518 22 00 as speakers. Reclassification under heading 8527 91 00 as broadcast receivers/music systems was rejected.

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Issues: Whether multimedia speakers with additional functions such as Bluetooth, USB, FM, SD/MMC and auxiliary features are classifiable under heading 8518 22 00 as speakers or under heading 8527 91 00 as broadcast receivers/music systems.

Analysis: The classification of goods having multiple functions was determined by their principal and essential function. The additional features did not change the basic identity of the goods, which remained speakers in common trade parlance and by their main function of sound reproduction. The reasoning was supported by the applicable interpretative rules and Section Note 3 to Section XVI of the Customs Tariff Act, 1975, and the earlier decisions dealing with identical goods were followed.

Conclusion: The goods were held classifiable under heading 8518 22 00 as speakers, and the reclassification under heading 8527 91 00 was rejected.

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