Speakers, amplifiers and microphones are classified as separate units under their own heading codes if they don't make up part of a complete system.Note that if items like speakers and amplifiers make up part of a complete system along with other units then they don't need to be classified separately. For example, a home cinema system that included a DVD player, radio receiver and amplifier as well as separate speakers would be classified as a single item under subheading code 8521 90 00 90.
Loudspeakers:Speakers classified under heading code 8518 include both passive speakers and active speakers. Active speakers - like many subwoofers - contain a built-in audio amplifier.
The subheading code under which speakers are classified depends on the number of "drive units" - the actual loudspeaker cones or ribbons - in each cabinet or enclosure.Speakers with a single drive unit in each cabinet are classified under subheading code 8518 21 00 90.Speakers with more than one drive unit in each cabinet - for example one woofer and one tweeter - are classified under subheading code 8518 22 00 90.
Speakers that aren't mounted in a cabinet or enclosure are classified under subheading code 8518 29 95 90.HeadphonesAudio headphone sets and earphones designed for use with audio and video equipment are classified under subheading code 8518 30 95 90.
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