Guidance

Audio apparatus for sound reproduction of audio files (Tariff notice 11)

Check the new tariff on audio apparatus for sound reproduction of audio files.

A new regulation dated the 15 April 2019 was published on 25 April 2019.

This is not considered a change in UK practice.

New regulation

An audio apparatus (so-called ‘soundbar’) for sound reproduction of audio files of various formats from various interfaces. Its overall dimensions are approximately 110 cm × 14 cm × 7 cm.

The apparatus is equipped with:

  • ethernet interface
  • bluetooth and WiFi network connectivity
  • digital optical input and RCA line inputs and outputs
  • 2 USB ports, of which one is mini and for product servicing

The apparatus can be used with another sound reproducing apparatus or with a television apparatus. It can also reproduce audio files stored on the USB flash memory or an internet radio. It is designed to create surround sound and stereo effects.

Classification (Combined Nomenclature (CN) code)

Code 8519 81 45.

Reason

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of the CN codes:

  • 8519
  • 8519 81
  • 8519 81 45

The apparatus combines the function of a loudspeaker of heading 8518 (when used in connection with another sound reproducing apparatus or with a television apparatus) and a function of a sound reproducing apparatus of heading 8519 (when reproducing audio files from a USB flash memory or from an internet radio). As the apparatus also performs a sound reproducing function, classification under heading 8518 is excluded.

Since the apparatus is supplied with a USB connection, it means that it is using semiconductor media. Therefore, the product is to be classified under CN code 8519 81 45 as ‘other sound reproducing apparatus using semiconductor media’.

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

Email: tariff.classification@hmrc.gov.uk

This tariff notice is published for information purposes only.

Published 30 April 2019