CLA-2-85:OT:RR:E:NC:N1:109
Ms. Betty LaClair, Purchasing
Stillwater Designs
3100 North Husband
Stillwater, OK 74075
RE: The tariff classification of the Soundgate PDCBLPAK from China
Dear Ms. LaClair:
In your letter dated December 17, 2008, you requested a tariff classification ruling.
The merchandise subject to this ruling is the Soundgate PDCBLPAK. The Soungate PDCBLPAK consists of a main control charging box, a mini to mini audio cable, a mini A/V (audio/video) cable, two charge cables, a coiled cigarette lighter power adapter cable and a permanent install charge cable. This unit provides a 5 volt charging, as well as unlocking of video and audio output from a dock connector. It also has an optional remote port that allows simple control of an iPod.
The Soundgate PDCBLPAK utilizes microprocessor control and advanced software design to integrate with vehicle audio and video systems. The included cables allow for connection to any factory or aftermarket source unit with RCA or 1/8” (3.5mm) audio inputs. The PDCBLPAK also provides iPod video output via a composite RCA jack.
The SoundGate PDCBLPAK allows the user to connect an Apple iPod directly to a factory or aftermarket radio and provides video output from compatible iPods (including the iPod Classic, Touch, and Nano). The included SoundGate CORE interface supplies power, charges an iPod and allows for remote control of all iPod functions via the REMCORE remote. The REMCORE remote is sold separately.
This office finds that that principal function of the Soundgate PDCBLPAK to be that of a power/charging unit.
The applicable subheading for the Soundgate PDCBLPAK will be 8504.40.9580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Static converters: Other: Other." The rate of duty will be 1.5 percent ad valorem.
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 Linda M. Hackett at 646-733-3015.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division