CLA-2-85:OT:RR:NC:N1:109
Mr. Mark Hirzel
YRC Logistics
1025 W. 190th Street, Suite 400
Gardena, CA 90248
RE: The tariff classification of the Mad Catz “Rock Band” microphone stand from China
Dear Mr. Hirzel:
In your letter dated July 20, 2009, you requested a tariff classification ruling as Atty-In-Fact on behalf of your client, Mad Catz, Inc.
The merchandise subject to this ruling is a Mad Catz “Rock Band” microphone stand. It is identified as Product model No. MCB063010/02/1. The microphone stand is made of aluminum. It can be adjusted to reach a maximum height of approximately 53”. The microphone stand includes a microphone clip at the top to insert a microphone, which connects to an interactive game console, and controller clips located in the middle to hold controllers for Xbox 360, Wii, PS3 and PS2 video game consoles. A sample of this item was furnished for classification purposes.
You suggest classification as an accessory to video game systems in heading 9504 of the Harmonized Tariff Schedule of the United States (HTSUS). Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. Additional U.S Rule of Interpretation 1(a) states that in the absence of special language or context which otherwise requires, a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. Although you may sell these microphone stands to be used with video games, they do not belong to a class or kind of goods principally used with video games. The microphone stand is similar to other general application microphone stands. The addition of the small removable clips used to hold the game controller does not alter this fact. The microphone stand is not of a class or kind of merchandise solely or principally used with video game systems. As such, classification under heading 9504 is inapplicable. This microphone stand is more specifically described under 8518.
The applicable subheading for the Mad Catz “Rock Band” microphone stand (Product model No. MCB063010/02/1) will be 8518.10.8040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Microphones and stands therefor: Other: Other." The rate of duty will be 4.9 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