CLA-2-85:OT:RR:NC:1:108
Mr. Peter Jay Baskin
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, NY 10004
RE: The tariff classification of a wireless speaker system from China
Dear Mr. Baskin:
In your letter dated November 18, 2010, on behalf of SDI Technologies, Inc., you requested a tariff classification ruling.
The item in question, which is referred to as the “iHome® AirPlay Wireless Stereo Speaker System with Rechargeable Battery”(Model No. iW1), is a device that is designed to play and control audio files that it receives over a wireless (“Wi-Fi”) computer network. It is composed of a Wi-Fi system that incorporates four built-in speakers, an audio controller, an auxiliary input jack, a USB port, and a built-in rechargeable lithium battery.
It is designed to reproduce sound that it generates from externally stored digital audio files. It can also playback music when physically connected to such devices as an Apple iPod, iPhone or iPad. Upon connection to a wireless network, this device also receives digital audio files, e.g., within an iTunes library, that it converts into audio signals, and then amplifies and plays the audio through its four built-in speakers. This rechargeable battery-operated device does not contain a tuner and is not capable of recording.
The applicable subheading for the “iHome® AirPlay Wireless Stereo Speaker System with Rechargeable Battery” (Model No. iW1) will be 8519.89.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Other: Other. The rate of duty will be Free.
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 Lisa Cariello at (646) 733-3014.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division