CLA-2-85:OT:RR:E:NC:N1:109

Ms. Becky Delsing
Best Buy Co., Inc.
7601 Penn Ave S
Richfield MN 55423

RE: The tariff classification of two Bluetooth Transmitters for an iPod/iPhone, model # RF-MBT30 and model # RF-WBT30, from China

Dear Ms. Delsing:

In your letter dated April 21, 2009, you requested a tariff classification ruling.

The merchandise subject to this ruling is two Bluetooth Transmitters for an iPod/iPhone. The Bluetooth Transmitters are identified as Best Buy SKU 9238363, model # RF-MBT30, and SKU 9278952, model # RF-WBT30. These two items perform the same function as a Bluetooth adapter for an iPod/iPhone. Once the Bluetooth adapter is plugged into the device, it will transmit wirelessly to a Bluetooth ready stereo receiver, such as headsets or speakers. The Bluetooth adapter does not require an AC (alternating current) charge and is wireless.

The applicable subheading for a Bluetooth Transmitter for an iPod/iPhone, model # RF-MBT30 and model # RF-WBT30, will be 8517.69.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide are network): 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 Linda M. Hackett at (646) 733-3015.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division