전기기기와 그 부분품, 녹음기ㆍ음성 재생기ㆍ텔레비전의 영상과 음성의 기록기ㆍ재생기와 이들의 부분품ㆍ부속품(ko) › Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or no
Multiple loudspeakers, mounted in the same enclosure
HS 851822Taiwan → United States
1Overview
- Destination duty: Free (General, 8518.22.00.00) — No preferential agreement with Taiwan — the basic / MFN rate applies.
- Federal VAT / GST: None — The US has no federal VAT. State sales tax is not charged at import.
- This code covers: Multiple loudspeakers, mounted in the same enclosure
- Additional tariffs: Additional tariffs (HTS Chapter 99: Section 232/301/122) may apply on top of the rate shown — check the current Chapter 99 notes.
- Regime to watch: US duty-free de minimis suspended for all countriesSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which structurally raises difficulty for small consignments.federalregister.gov
Key points
- De minimis is suspended indefinitely: non-postal modes since 2026-06-24, international mail since 2026-07-24. The US$800 duty-free entry no longer exists.
- No federal VAT or GST. State sales or use tax is a separate matter handled after import, not at the border.
- US$2,500 separates informal from formal entry. Mail shipments up to US$2,500 in HTSUS chapters 1-97 may use the new postal informal entry process, with duty due by the 7th day of the month following arrival.
- The importer of record may self-file in ACE, but formal entries require a customs bond, and ocean cargo also requires an Importer Security Filing (ISF 10+2) at least 24 hours before loading.
- Additional tariffs may apply as HTSUS Chapter 99 lines. As of 2026-09, verify the Section 232, Section 301 and surcharge position for your entry date rather than relying on a previously quoted number.
As of: 2026 HTS Rev.15
2Classification
HS6 names
- enMultiple loudspeakers, mounted in the same enclosure
- zh_hant裝入同一音箱之多個揚聲器
- zh_hans装入同一音箱之多个扬声器
United States tariff lines
| Line | Description |
|---|---|
| 8518.22.00.00 | Multiple loudspeakers, mounted in the same enclosureMicrophones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets; parts thereof › Loudspeakers, whether or not mounted in their enclosures |
Taiwan export-side line (reference)
- 85182200003裝入同一音箱之多個揚聲器
Top 3 United States rulings
- The tariff classification of a wireless speaker system from ChinaN358304 · ny
- Application for Further Review of Protest No. 3802-20-104253; Tariff classification and applicability of Section 301 trade remedies to smart speakers and smart displays from ChinaH319100 · hq
- The tariff classification of 3 styles of Bluetooth loud speakers from ChinaN340388 · ny
As of: 2026 HTS Rev.15
3Duty & tax
No preferential agreement with Taiwan — the basic / MFN rate applies.
| Line | Description | General | Special | Column 2 |
|---|---|---|---|---|
| 8518.22.00.00 | Multiple loudspeakers, mounted in the same enclosure | Free | — | 35% |
Additional tariffs (HTS Chapter 99: Section 232/301/122) may apply on top of the rate shown — check the current Chapter 99 notes.
- · The United States has no federal value-added or goods-and-services tax. Customs collects duty and fees only.
- · Merchandise processing fee: 0.3464% of the entered value on formal entries, subject to a minimum and maximum that are re-indexed each fiscal year; informal entries pay a flat amount instead.
- · Harbor maintenance fee: 0.125% of the value on cargo arriving by vessel.
- · State sales or use tax may apply to the onward sale or use of the goods and is administered by state revenue departments, not by CBP.
- · Chapter 99 additional duties (Section 232, Section 301, any surcharge in force) are added to the ordinary rate; verify what applies on the entry date.
Landed-cost estimate
- Duty rate used
- 0%
- Customs value
- —
- Duty
- —
- Federal VAT / GST
- —
- Estimated total
- —
A rough estimate. The real amount depends on valuation, classification and origin determination.
As of: 2026 HTS Rev.15
4Requirements
- chapterFCC
Electrical machinery/equipment incl. radiofrequency devices - FCC equipment authorization (47 CFR Part 2 Subpart K). NOTE: FCC states there is NO direct HTS-to-FCC mapping; Form 740 eliminated 2017-11-02. Broad heuristic - RF-device subset only.
- Confidence:
- chapter-heuristic
CBP does not publish a complete per-HS PGA flag file, so this is mapped with a chapter/heading heuristic.
Agencies involved
- U.S. Customs and Border Protection (CBP)Clears imports, assesses duty and fees, and enforces other agencies' requirements at the bordercbp.gov
- U.S. International Trade CommissionPublishes the Harmonized Tariff Schedule of the United States, including the Chapter 99 additional-duty provisionshts.usitc.gov
- U.S. Food and Drug Administration (FDA)Food, drugs, medical devices, cosmetics; Prior Notice and MoCRA registration and listingfda.gov
- USDA Animal and Plant Health Inspection Service (APHIS)Plant and animal products, permits and phytosanitary requirementsaphis.usda.gov
- Federal Communications Commission (FCC)Radio-frequency devices and equipment authorisationfcc.gov
- Consumer Product Safety Commission (CPSC)Consumer products and children's product certificationcpsc.gov
As of: 2026-08-27
5Documents
Taiwan export documents
- Export declaration (出口報單)
- Issued by:
- Customs broker or exporter, transmitted through the Single Window
- When:
- Before the goods are loaded
Common declaration types cover exports of domestic goods and re-exports of foreign goods; the exact codes follow the Customs Administration's rules.
Official page - Commercial invoice
- Issued by:
- Exporter
- When:
- With the declaration
Description, quantity, unit price, terms of sale and origin; the destination customs authority also values the goods from it.
Official page - Packing list
- Issued by:
- Exporter
- When:
- With the declaration
Carton-level contents, weights, dimensions and marks, used during examination.
Official page - Shipping order (S/O)
- Issued by:
- Carrier or freight forwarder
- When:
- Obtained after booking
The basis on which goods enter the wharf or container terminal and are loaded.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier
- When:
- Issued after loading
Used for payment, including under a letter of credit, and by the buyer to take delivery.
Official page - Export permit
- Issued by:
- International Trade Administration or another competent authority
- When:
- When the export regulation column shows a corresponding code
Strategic high-tech commodities need an export permit, and the end-user and end-use rules apply.
Official page - Certificate of origin
- Issued by:
- BSMI, chambers of commerce or industry and other issuing bodies
- When:
- When the buyer claims preference at destination or the rules require it
Goods on the ECFA early harvest list going to mainland China use an ECFA certificate of origin; otherwise an ordinary certificate of origin is issued.
Official page - Power of attorney (委任書)
- Issued by:
- Exporter
- When:
- Before appointing a customs broker
Authorises the broker to file the export declaration and handle related formalities.
Official page - Inspection or quarantine certificate
- Issued by:
- BSMI, Animal and Plant Health Inspection Agency
- When:
- For goods on the export inspection list or subject to quarantine
Export quarantine certificates for animals, plants and their products, and inspection pass certificates for listed commodities.
Official page
United States import documents
- CBP Form 3461, Entry/Immediate Delivery
- Issued by:
- U.S. Customs and Border Protection
- When:
- At or before arrival, filed electronically in ACE
The release document. It may generally be filed up to five days before arrival.
Official page - CBP Form 7501, Entry Summary
- Issued by:
- U.S. Customs and Border Protection
- When:
- Within 10 working days of release
Carries the HTSUS classification, value and duty calculation. Duty may be paid entry by entry or on a periodic monthly statement.
Official page - Commercial invoice
- Issued by:
- Seller or exporter
- When:
- With the entry
Should identify buyer and seller, describe the goods, and state quantity, unit and total price, currency, terms of sale and country of origin.
Official page - Packing list
- Issued by:
- Seller or exporter
- When:
- With the entry
Carton-level contents, weights and marks, used during examination.
Official page - Bill of lading or air waybill
- Issued by:
- Carrier or freight forwarder
- When:
- Issued at loading
Evidence of the contract of carriage and of the right to take delivery.
Official page - Importer Security Filing (ISF 10+2)
- Issued by:
- Importer or its agent
- When:
- At least 24 hours before the cargo is loaded onto the vessel
Ocean cargo only. It does not apply to air, truck or rail shipments.
Official page - Customs bond, single transaction or continuous
- Issued by:
- Surety licensed by the U.S. Treasury
- When:
- In place before the entry is filed
Required for formal entries and for the new postal informal entry process.
Official page - Free trade agreement claim of origin
- Issued by:
- Exporter, producer or importer
- When:
- Held at the time the claim is made
For Korean-origin goods, KORUS uses self-certification with no prescribed form; the claim is made on the entry using the special program indicator KR. Taiwan and mainland China have no free trade agreement with the United States.
Official page - Partner government agency data
- Issued by:
- FDA, USDA, FCC, CPSC, EPA and others
- When:
- With the entry
Examples: FDA Prior Notice for food, cosmetic facility registration and product listing under MoCRA with a named U.S. responsible person, FCC declarations for radio-frequency devices, CPSC certificates for children's products.
Official page
6Procedure
- Pre-loading filingsThe importer or its agent files the Importer Security Filing (ISF 10+2) at least 24 hours before the cargo is loaded onto the vessel, and the carrier files its advance cargo manifest on the same 24-hour timeline.
- Entry filingCBP Form 3461 is filed in ACE, generally up to five days before arrival. Entry must be made within 15 calendar days of arrival, otherwise the goods are moved to a General Order warehouse.
- Review, examination and agency holdsCBP may select the shipment for document review, X-ray or a physical examination, and a partner government agency such as FDA, USDA or CPSC may place its own hold.
- ReleaseOnce CBP and any agency holds are cleared, the goods are released and may leave the port.
- Entry summary and paymentCBP Form 7501 is filed within 10 working days of release with duty, merchandise processing fee and harbor maintenance fee, paid entry by entry or on a periodic monthly statement.
- LiquidationCBP fixes the final duty at liquidation, normally within 314 days of entry. Post-summary corrections and protests have their own separate deadlines.
- Advance manifestThe air carrier transmits its advance cargo information before arrival. The Importer Security Filing does not apply to air cargo.
- Entry filingCBP Form 3461 is filed in ACE, commonly before the aircraft lands, so that release can follow shortly after arrival.
- Review and agency holdsCBP and partner government agencies review the entry and may examine the shipment at the airport cargo facility.
- Release and deliveryAfter release the goods leave the bonded air cargo facility.
- Entry summary and liquidationCBP Form 7501 and duty follow within 10 working days of release, then liquidation as for ocean cargo.
- Advance dataThe express consignment operator or the postal operator transmits shipment data to CBP before arrival.
- EntrySince 2026-06-24 low-value goods can no longer be released from the manifest. Express shipments are entered as informal entries, normally Entry Type 11, and anything above US$2,500 requires a formal entry.
- Mail shipmentsSince 2026-07-24 mail shipments valued at US$2,500 or less and classifiable in HTSUS chapters 1 to 97 may use the postal informal entry process, filed by a licensed customs broker or by the owner or purchaser, with a basic importation and entry bond in place.
- Duty assessment and paymentDuty and fees are calculated on the declared value. Express operators normally advance the duty and bill the buyer; under the postal process duty is due no later than the 7th day of the month following the package's arrival.
- Agency screening and deliveryFood, cosmetics, drugs, radio devices and children's products still require their agency data, and goods subject to quota, antidumping or countervailing duties, Chapter 98 or 99 duties, or a free trade agreement claim are excluded from the postal informal process.
- Declaration on arrivalTravellers declare everything acquired abroad, on CBP Form 6059B or its electronic equivalent, and answer the CBP officer's questions at the port of entry.
- Personal exemptionsReturning U.S. residents generally have a personal exemption of US$800. Non-residents' accompanied personal and household articles of US$200 or less remain exempt under 19 U.S.C. 1321(a)(2)(B).
- Commercial merchandiseGoods carried for resale are not covered by a personal exemption. They require an informal or formal entry like any other import, and partner government agency rules still apply.
- PaymentDuty on declared goods above the exemption is paid at the port of entry before the traveller leaves the customs area.
Show Taiwan export-side steps
- Check status and rulesConfirm the exporter registration is in place, and look up the commodity classification number and the export regulation code in the Single Window to see whether a permit, inspection or quarantine applies.
- Book and prepareBook with the shipping line or forwarder and obtain the shipping order; complete packing and marks and assemble the invoice, packing list and any permits.
- File the export declarationThe broker or exporter transmits the export declaration through the Single Window and the system routes it C1, C2 or C3.
- Delivery and examinationThe goods enter the container terminal or wharf; C3 shipments are examined, and inspection or quarantine is handled at the same time where needed.
- Release and loadingAfter release the goods are loaded and the export is closed out under the applicable rules.
- Follow-up filingsCollect the bill of lading for payment, and use the export declaration release record for the zero-rated business tax return and for drawback of tax on raw materials.
7Difficulty
Score: 0.43
A signal derived from public data, not advice.
Why this reading
- regime[FCC] Wired speakers/headphones sit at SDoC level; Bluetooth models need FCC Certification and an FCC ID.fcc.gov2026-09-07
- requirement1 destination import requirement(s) found: Electrical machinery/equipment incl. radiofrequency devices fcc.gov2026-09-07
- ambiguityClassification is contested — rulings for this HS6 scatter across several subheadings and are often decided against neighbouring codesrulings.cbp.gov2026-09-07
- timingSince 2025-08-29 Executive Order 14324 has suspended duty-free de minimis entry for shipments from every country. Parcels are now dutiable and need an entry with HS classification and origin, which structurally raises difficulty for small consignments.federalregister.gov2026-09-07
Components
| Import requirements | 0.34 | Electrical machinery/equipment incl. radiofrequency devices - FCC equipment authorization (47 CFR Part 2 Subpart K). NOTE: FCC states there is NO direct HTS-to-FCC mapping; Form 740 eliminated 2017-11 fcc.govconfidence=chapter-heuristic — CBP는 HS별 PGA 플래그 전량 공개 파일을 제공하지 않아 chapter/heading 휴리스틱 매핑을 사용함 customs_v0.sqlite:us_requirements |
|---|---|---|
| Classification ambiguity | 0.64 | US 결정례 38건 · 하위 세번 2종으로 분산 rulings.cbp.govUS CROSS 38건 중 복수 세번 결정 비율 42% · 같은 사건에서 함께 검토된 다른 HS6 14개 rulings.cbp.gov |
| Regulatory regime | 0.28 | FCC (SDoC, or Certification if wireless) fcc.gov |
As of: 2026-09-07
8Cases
- The tariff classification of a wireless speaker system from ChinaN358304 · nyDecided line: 8518.22.0000Date: 2026-02-17
- Application for Further Review of Protest No. 3802-20-104253; Tariff classification and applicability of Section 301 trade remedies to smart speakers and smart displays from ChinaH319100 · hqDecided line: 8517.62.00, 8518.21.00, 8518.22.00, 9903.88.15Date: 2025-08-26
- The tariff classification of 3 styles of Bluetooth loud speakers from ChinaN340388 · nyDecided line: 8518.22.0000, 9903.88.15Date: 2024-06-12
- Application for Further Review of Protest No. 0901-21-103100; Section 301 Exclusion; Subheading 9903.88.15, HTSUS; Classification of certain wireless speakers of Chinese originH333110 · hqDecided line: 8518.22.00, 9903.88.15Date: 2024-04-22
- The tariff classification of Subwoofer Speaker Assembly from JapanN337020 · nyDecided line: 8518.22.0000Date: 2023-12-18
- The tariff classification of a Bluetooth Party Speaker from ChinaN326117 · nyDecided line: 8518.22.0000, 9903.88.15Date: 2022-05-20
- The tariff classification of a Soundbar Speaker System from either China or VietnamN325613 · nyDecided line: 8518.22.0000, 9903.88.15Date: 2022-05-02
- The tariff classification of a Matrix Array Audio system from GermanyN322548 · nyDecided line: 8518.22.0000Date: 2021-11-16
- Revocation of NY N194496, NY N083076 and NY N234397; tariff classification of various multifunction wireless speakersH310177 · hqDecided line: 8518.22.00Date: 2020-07-16
- The tariff classification of a smart speaker from ChinaN306364 · nyDecided line: 8518.22.0000, 9903.88.15Date: 2019-10-16
- The tariff classification of a Wi-Fi enabled speaker/lamp combo and a Wi-Fi enabled bookshelf speaker from ChinaN306132 · nyDecided line: 8518.22.0000, 9405.20.8010, 9903.88.03, 9903.88.15Date: 2019-09-24
- The tariff classification of audio kits from ChinaN301789 · nyDecided line: 8518.21.0000, 8518.22.0000, 8518.29.8000Date: 2018-12-07
- Revocation of NY N233202; tariff classification of SuperTooth Disco 2 Bluetooth Wireless Speaker from the PhilippinesH281100 · hqDecided line: 8518.22.00Date: 2018-06-27
- Application for Further Review of Protest No. 2720-13-100229 Classification of the RCA Home Theater Sound Bar PackageH250308 · hqDecided line: 8518.22.00Date: 2015-12-08
- Tariff Classification of docking stations for the iPhone, iPad, and iPodH213705 · hqDecided line: 8518.22.00Date: 2012-08-31
Show rulings from other countries (21)
- KRBluetooth speaker ; JBL PARTY BOX 300AS
- KRBluetooth speaker ; JBL PARTY BOX 100AS
- KRBluetooth speaker ; JBL PARTY BOX 1000AS
- KR1) SOUND BAR ; HW-J6001R/KR ; AV RECEIVER 2) SOUND BAR ; HW-N650/KR ; AV RECEIVER 3) SOUND BAR ; HW-M360/KR ; AV RECEIVER
- KR미니수면캡슐 ; Nap capsule V1
- KR실링 스피커; FAP42TC
- KR실링 펜던트 스피커; PM4FA
- KRWireless Bluetooth Speaker ; LTH300 ; China
- KRMultiple loudspeakers, mounted in the same enclosure; Wireless Bluetooth Speaker
- KR블루투스 스피커(BT Speaker) ; NDZ-03-GB ; XIAOMI ; China
- KRSpeaker; KANALS KRS-610
- KRBluetooth Speaker(PISnet Party)
- KR블루투스 조명 오디오 ; AYOND O2 ; 239*99*65mm ; KR
- KRBT SPEAKER; PBS-C510
- KRSPEAKER(CW-106) ; 200x179x300mm ; PR.CHNA
- TW裝入同一音箱之多個揚聲器
- TW裝入同一音箱之多個揚聲器
- TW裝入同一音箱之多個揚聲器
- TW裝入同一音箱之多個揚聲器
- TW裝入同一音箱之多個揚聲器
Sources: Federal Register: Indefinite Suspension of the De Minimis Exemption for Merchandise Arriving Through All Modes Other Than the International Postal Network · Federal Register: Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process · Federal Register: Notice of Implementation of Executive Order 14324, Suspending Duty-Free De Minimis Treatment for All Countries · CBP Form 7501, Entry Summary (revision 02/26) · CBP: Importer Security Filing (10+2) · Harmonized Tariff Schedule of the United States · Supreme Court of the United States: Learning Resources, Inc. v. Trump (No. 24-1287) · FDA: Registration and Listing of Cosmetic Product Facilities and Products · Customs-Port-Trade Single Window · Customs Administration: import and export regulations for goods · International Trade Administration: commodity classification system notes · International Trade Administration · Ministry of Finance: updated ECFA early harvest list tariff concordance · Bureau of Standards, Metrology and Inspection
I am a: Customs broker — Changes which blocks are emphasised