CLA-2-85:RR:NC:1:108
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a sound reproducing unit from China.
Dear Ms. Trotta:
In your letter dated July 11, 2007, you requested a tariff classification ruling.
The provided sample, which is referred to as “Model AUD1 Obus Forme Audio Display,” is a sound-reproducing unit that is used to promote the Obus Forme backrest. This device serves as a battery-operated rectangular shaped audio advertising display, which measures approximately 8 inches in length by 5 inches in height by 1 inch in width. It incorporates an electronic semiconductor chip that produces sound, but is not capable of recording. When activated by a consumer, it provides an audio recording of the product’s benefits.
The applicable subheading for this sound-reproducing unit 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