CLA-2-85: RR: NC: 1:108 M80417
Mr. Peter D. Alberdi
A.J. Arango, Inc.
1516 E 8th Avenue
Tampa, Florida 33605
RE: The tariff classification of iPod docking stations from China.
Dear Mr. Alberdi:
In your letter dated February 6, 2006 you requested a tariff classification ruling.
The items in question are iPod interfacing devices/docking stations (samples provided). They are denoted as models PXDP, PXDPA and the iPod2Car Interfacing Kit.
These devices are designed for use within an automobile exclusively with an iPod. They are designed to connect directly to the automobile’s stereo system enabling the user to play music stored on their iPod through the automobile’s stereo system. Each interfacing device/docking station has specific connections for only an iPod. They also come with the appropriate wire harness for specified connections to the automobile’s distinct stereo system.
All of the models are packaged for retail sale with their appropriate wire harness and model iPod2Car also comes packaged with an iPod cradle for ease of use. iPods are not included in any of the kits.
Explanatory Note X to GRI 3b provides that for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:
A. Consist of at least two different articles, which are prima facie, classifiable in different headings.
B. Consist of products put up together to meet a specific activity; and
C. Are put up in a manner suitable for sale directly to users without repackaging (e.g. in boxes or cases or on boards).
Each variation of the iPod interface devices/docking stations meet the three-part criteria test for a set. Each consists of two different articles that are prima facie classified in different headings. The articles are put together to enable the user to listen, via the automobile’s stereo system, to stored music from one’s iPod. Each configuration will be imported in its retail packaging. Therefore it is the opinion of this office that each of the aforementioned configurations comprises a set in accordance with Explanatory Note X.
In accordance, in part, with GRI 3b … goods put up in sets for retail sale, which cannot be classified by reference to GRI 3a, shall be classified as if they consisted of the material or component, which gives them their essential character.
EN VIII to GRI 3b states that the factor, which determines essential character, will vary between different kinds of goods. It may for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the goods. It is the opinion of this office that the iPod interface device/docking station imparts the essential character to each set. It provides the necessary element for listening to stored music from one’s iPod. It is the reason one would purchase the sets.
The applicable subheading for each model variation of the iPod interface device/docking station sets will be 8522.90.7580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521: Other: Other: Other … Other. The rate of duty will be 2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Michael Contino at 646-733-3014.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division