Classification of devices - wireless speaker device - Speakers classified under Heading 8518 include...

Classification of devices - wireless speaker device - 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. - AAR .....

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