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2022 (8) TMI 718 - AAR - CustomsClassification of devices - wireless speaker device - classifiable under sub-heading 8518 21 00 or not - HELD THAT:- The device is a sub-woofer that has Wi-Fi and Bluetooth connectivity features. It is a single speaker with a single drive unit mounted in an enclosure. It converts electrical variations into mechanical variations which are then communicated to air to produce sound. It is designed to produce low frequencies, like those associated with bass or drum for music or thunder and explosions in a home theatre. The device does not have a microphone and is not capable of voice interaction. However, the product is compatible with the Echo device (via Wi-Fi or via Bluetooth). Though the device contains Bluetooth and Wi-Fi features for transmission or reception of data by electromagnetic waves in a wireless network, this functionality, however, is just an additional feature, which makes it compatible with separate Echo devices. This device is only a speaker and its principal function is to reproduce sound by converting electrical variations or oscillations from an amplifier into mechanical vibrations which are communicated to the air, which is correctly classifiable under Heading 8518. Speakers classified under Heading 8518 include both passive speakers and active speakers. Active speakers, like many sub-woofers, contain a built-in audio amplifier. The sub-heading 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 sub-heading 8518 21 00. The impugned device has a single driver. Thus, wireless speaker device Model No. P5B83L merits classification under Heading 8518 and more specifically under sub-heading 8518 21 00 of the First Schedule to the Customs Tariff Act. Application disposed off.
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