HQ 954593: Revocation of NY 870543; loudspeaker stands; 8518.90.30; Note1(g) and 2 to Chapter 94; EN 85.18(B), Gen 4(A) to Chapter 94

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                               HQ 954593

                                        July 21, 1993

CLA-2 CO:R:C:M 954593 MMC

CATEGORY: Classification

TARIFF NO.: 9403.60.80

Mr. Sal Della Ventura
Sony Corporation of America
Sony Drive
Park Ridge, New Jersey 07656

RE: Revocation of NY 870543; loudspeaker stands; 8518.90.30; Note
1(g) and 2 to Chapter 94; EN 85.18(B), Gen 4(A) to Chapter 94

Dear Mr. Della Ventura:

     This is in reference to a ruling issued to you on January
28, 1992 (NY 870543), by the New York office, in response to your
letter of January 7, 1992.  In NY 870543, you were advised of the
tariff classification under the Harmonized Tariff Schedule of the
United States (HTSUS) of loudspeaker stands. These stands were
classifiable under subheading 8518.90.30, HTSUS, which provides
for parts of loud speakers. This is a revocation of NY 870543.

FACTS:

     The speaker stands were identified in descriptive literature
as models WS-V300, WS-A5, and WS-777.  

ISSUE: 

     Are loudspeaker stands classifiable as parts of loudspeakers
or as funiture?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1, HTSUS, states in part that for legal
purposes, classification shall be determined according to the
terms of the headings and any relative section or chapter notes. 

     Note 1(g) to Chapter 94 states in pertinent part:  [t]his
chapter does not cover:  [f]urniture specially designed as parts
of apparatus of heading 8518...  Therefore, it must be determined
if the articles in question are pieces of furniture specially
designed for apparatus of heading 8518, HTSUS.

     In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
consulted.  The Explanatory Notes (EN), although not dispositive,
are to be used to determine the proper interpretation of the
HTSUS.  54 Fed. Reg. 35127, 35128, (August 23, 1989).  EN
85.18(B), p. 1364, states in pertinent part:

              LOUDSPEAKERS, WHETHER OR NOT MOUNTED 
                       IN THEIR ENCLOSURES

     Loudspeakers may be mounted on frames, chassis or in
     cabinets of different types (often acoustically designed),
     or even in articles of furniture.  They remain classified in
     this heading provided the main function of the whole is to
     act as a loudspeaker.  Separately presented frames, chassis,
     cabinets, etc., also fall in this heading provided they are
     identifiable as being mainly designed for mounting
     loudspeakers; articles of furniture of Chapter 94 designed
     to receive loudspeakers in addition to their normal function
     remain classified in Chapter 94.

     It is our position that the speaker stands are not mainly
designed for mounting the loudspeaker itself, but for supporting
a loudspeaker which has already been mounted in a frame, chassis
or an acoustically designed cabinet.  The speaker stands do not
aid in reproducing or amplifying sound, as would the speakers,
baffles, or the cabinet, chassis, or frame which enclose them. 
Because the articles do not aid the functioning of the
loudspeaker itself, but rather only support loudspeakers already
enclosed in frames, chassis or cabinets, they are not considered
parts of loudspeakers and therefore are classifiable in Chapter
94.

     Chapter 94 provides for furniture.  EN Gen 4 (A) for chapter
94, p. 1574, states in pertinent part that: 

     [f]or the purposes of this Chapter, the term "furniture"
     means:
     
     [a]ny "movable" articles (not included under other more
     specific headings of the Nomenclature), which have the
     essential characteristic that they are constructed for
     placing on the floor or ground, and which are used, mainly
     with a utilitarian purpose...

     Heading 9403, HTSUS, provides for other furniture and parts
thereof.  Note 2 to chapter 94 states in pertinent part that:
articles (other than parts) referred to in headings 9401 to 9403
are to be classified in those headings only if they are designed
for placing on the floor or ground.  The speaker stands are
designed for placing on the floor or ground.  Therefore, the
speaker stands are classifiable under heading 9403, specifically,
subheading 9403.60.80, HTSUS.

HOLDING:

     For the foregoing reasons, we find that the speaker stands
are classifiable as other wooden furniture under subheading
9403.60.80, HTSUS.

EFFECTS ON OTHER RULINGS:

     Pursuant to section 177.9(d)(1), Customs Regulations [19
C.F.R.177.9 (d) (1)], NY 870543 is revoked in full.

                              Sincerely,



                              John Durant, Director