CLA-2-85:RR:NC:1:108 C88482
Mr. Art Taylor
Conair Corporation
150 Milford Road
East Windsor, New Jersey 08520
Re: The tariff classification of a natural sound player from
China.
Dear Mr. Taylor:
In your letter dated June 3, 1998, you requested a tariff classification
ruling.
The items "Sound Therapy Relaxation System and the Deluxe Sound Therapy
Relaxation System" are devices which play various natural sounds that have been
digitally recorded on microchips. The sounds are of ocean waves, streams,
forests, night sounds, heart beats and white noise. These sounds are reputed to
have a calming effect on the listener. Both items operate off of battery or
electrical plug.
The deluxe system has the ability to program combinations of sounds and has
a clock radio.
The applicable subheading for the Sound Therapy Relaxation System will be
8519.99.0060, Harmonized Tariff Schedule of the United States (HTS), which
provides for [t]urntables, record players, cassette players and other sound
reproducing apparatus, not incorporating a sound recording device: [o]ther sound
reproducing apparatus: [o]ther: [o]ther. The rate of duty will be 0.8 percent
ad valorem.
The applicable subheading for the Deluxe Sound Therapy Relaxation System
will be 8527.19.5015, HTS, which provides for Reception apparatus for
radiotelephony, radiotelegraphy or radiobroadcasting, whether or not combined,
in the same housing, with sound recording or reproducing apparatus or a clock:
Radiobroadcast receivers capable of operating without an external source of
power, including apparatus capable of receiving also radiotelephony or
radiotelegraphy: other: other ... incorporating a clock or clock-timer. The
rate of duty will be 3.6 percent ad valorem.
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 212-466-5672.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division