CLA-2-85: RR: NC: 1:108 L87329
Mr. Peter Jay Baskin
Sharretts, Paley, Carter & Blauvelt, P.C.
Seventy-five Broad Street
New York, NY 10004
RE: The tariff classification of an iPod docking station from China.
Dear Mr. Baskin:
In your letter dated September 28, 2005, on behalf of your client SDI Technologies, you requested a tariff classification ruling.
The item in question is a docking station for an iPod that incorporates a digital alarm clock, amplifier and speakers. It is denoted as model number iH18. The device is designed exclusively for use with an iPod. It is a portable device that enables the user to play prerecorded music directly from an iPod. In particular the “iPod shuffle”
The iH18 model has an embedded connector that serves as the means of connection exclusively for the iPod shuffle. Once the iPod shuffle is placed in the docking station its stored music is played and heard directly from the device. Volume can be controlled from the docking station control buttons.
GRI 2b states that if a product is a mixture or combination of materials or substance that are, prima facie, classifiable in two or more headings, then GRI 3 applies. Combined are the iPod docking station, a digital alarm clock and speakers. It is the opinion of this office that this device is a composite good. GRI 3b provides that mixtures, composite goods consisting of different materials or made up of different components, 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 factors will vary as between different kinds of goods to determine essential character. “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 a constituent material in relation to the use of the goods.”
It is the opinion of this office that the essential character of this device is imparted by the iPod docking station. It is the dominant feature by use and design. It represents that feature most important to the user. It enables the user to play all stored music from an iPod in an amplified manner.
The applicable subheading for the iPod docking station, model iH18 will be 8522.90.75, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521: Other: Other. The rate of duty will be 2 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 646-733-3014.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division