CLA-2-85:OT:RR:E:NC:1:108
Mr. Paul Weingard
Toy State Marketing (USA), Inc.
110 Kerry Place
Norwood, MA 02062
RE: The tariff classification of MP3 players with accessories from China.
Dear Mr. Weingard:
In your letter dated January 10, 2008, you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, consists of the following MP3 players with accessories:
An MP3 player, referred to as the “i-Rock & Roller,™” which is in the shape of a car or a truck with free-rolling wheels. This device, which has 512MB of memory and a playback capacity of 125 songs or 10 hours of music, can download MP3 music directly from any standard PC onto its internal memory for playback. It is stated to be imported in a retail-packed condition with USB cable and earphones.
An MP3 player, referred to as the “i-Rock & Roller with Speaker Wheel,™” which is identical to the above i-Rock & Roller,™ excepting that is it imported in a retail-packed condition with an accessory speaker in the shape of a car wheel. This speaker can be plugged directly into the car’s MP3 player for the listening of music without earphones. It is stated that as the music plays, the speaker wheel lights up with a colorful display.
It is found that this merchandise is sets for tariff classification purposes with the essential character being imparted by the MP3 players.
It is requested that this merchandise be properly classified under subheading 8520.90.0080, Harmonized Tariff Schedule of the United States, HTSUS. However, since a portion of the HTSUS had undergone revision in 2007, subheading 8520.90.0080, HTSUS, no longer exists for classification consideration.
The applicable subheading for these MP3 players with accessories will be 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: 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