IN-CEILING SPEAKER DESIGNED TO BE USED AS HOME THEATER ENTERTAINMENT, UNIT COMPRISES 2 DRIVERS IN A SINGLE UNIT, 1 INCH TITANIUM SWIVEL TWEETER AND 8 INCH CARBON FIBER WOOFER, WITH INTERGRATED CROSSCOVER POWER RATING RANGE 5-150 WATTS, IMPEDANCE 8 OHMS, 36-22KHZ.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8518 MICROPHONES 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 GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 851829 LOUDSPEAKERS, WHETHER OR NOT MOUNTED IN THEIR ENCLOSURES CN CODE 85182995 OTHER THAN FOR USE WITH TELECOMMUNICATIONS TARIC CODE 8519299599 OTHER THAN ELSEWHERE SPECIFIED ALSO CLASSIFIED IN ACCORDANCE WITH: HSENS CHAPTER NOTES 8518 (B)