CLA-2-85:RR:NC:1:108
Mr. DJ Garner
Logitech Inc.
6505 Kaiser Drive
Fremont, CA 94555
RE: The tariff classification of the Squeezebox Network Music Player from China
Dear Mr. Garner:
In your letter dated January 30, 2007, you requested a tariff classification ruling.
The item in question is denoted as the Squeezebox Network Music Player. Based on the information submitted, the Squeezebox unit is packaged with a power supply (5V DC), an instruction manual, a remote control, and stereo cables. The required software must be downloaded from the Slim Devices Internet site.
The Squeezebox system is a device that plays a wide variety of digital music files stored on your ADP machine or virtually any Internet radio station on your stereo. This item plays MP3, WMA, WAAV, FLAC, AAC, and Ogg files from your computer. It is a self-standing networking device that can either be connected to the Ethernet by wire or through a wireless radio frequency connection (WiFi). It has been determined that the subject merchandise is a set for tariff classification purposes, and that the Squeezebox unit imparts the essential character of this set.
The applicable subheading for the Squeezebox will be 8519.81.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Sound reproducing only: 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