TARIFF CLASSIFICATION OF MULTIMEDIA SPEACKERS

[JOSEPH ALEXANDER]

Dear Sir,

Recently DRI has raised objection to classify the Multimedia speaker into CTH 8518, which are Non-MRP based assessment and insisting for CTH 8519 under MRP based valuation under Sound Reproducing apparantus as the Multimedia speaker system is having Aux.facility of USB port.And many  B/E has been filed and customs assessed and released the Multimedia speaker under CTH 8518 wihtout MRP valuation and all these items were seizued by DRI and force to pay duty on MRP based valuation.

Clarify whether Multimedia speaker having the principal classification as CTH 8518 having Aux.provision for USB to classify under CTH 8519 ? or not.

What is the correction CTH for Multimedia speaker with USB port ?

 

 

[Esel 55]

Multimedia speakers are correctly classifiable under CTH 8518. The term "multimedia" itself connotes that the speakers are capable from various media - including USB port. The CTH 8519 is for sound recording or reproducing apparatus. Since multimedia speakers are properly classifiable under CTH 8518, it cannot be classified under CTH8519. DRI's action of seizure and subsequent action for reclassification appears to be high handed.

[Esel 55]

Sorry - the second sentence above should read:- "The term "multimedia" itself connotes that the speakers are capable of playing from various media - Including USB port."

AI Summary

Tariff classification of multimedia speakers: USB ports do not alter principal heading; classify under general audio apparatus heading. Multimedia speakers with auxiliary USB ports are correctly classifiable under CTH 8518 as loudspeakers; the USB capability does not change their principal character into sound recording or reproducing apparatus under CTH 8519, and MRP based valuation applicable to 8519 should not be imposed where 8518 is the proper heading.