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HS Code 8518 encompasses microphones, loudspeakers, headphones, earphones, audio amplifiers, and sound amplifier sets. The classification includes detailed subcategories for microphones (8518.10), loudspeakers (8518.21-8518.29), headphones/earphones (8518.30), audio amplifiers (8518.40), sound amplifier sets (8518.50), and parts (8518.90). This electroacoustic equipment category includes devices for converting sound to electrical signals, electrical signals to sound, and processing audio signals. Products range from basic computer speakers to sophisticated professional audio systems and specialized sound reinforcement equipment. Technical specifications focus on frequency response, distortion levels, sensitivity, power handling, and application-specific performance metrics such as directional characteristics for microphones or sound pressure levels for loudspeakers. Applications span consumer entertainment, professional audio production, public address, telecommunications, and specialized industrial sound monitoring. This division represents equipment enabling the capture, reproduction, and amplification of audio signals, providing fundamental capabilities for music reproduction, voice communication, public information systems, and other applications requiring the conversion between acoustic and electrical domains.