CLA-2-85:OT:RR:NC:N1:108
Mr. Robert Mos
Xceon, Inc.
300 Carlsbad Village Drive, Ste. 108A-108
Carlsbad, CA 92008
RE: The tariff classification of an MP3 music player combined with a flashlight from China.
Dear Mr. Mos:
In your letter dated November 8, 2010, you requested a tariff classification ruling.
The merchandise under consideration is referred to as the “Acouztic.” The Acouztic is a cylindrical shaped composite machine that consists of an MP3 music player/recorder with 2G memory and a flashlight. This portable, battery operated merchandise features home-theater audio quality combined with high-tech lighting, which is advertised for cycling, camping, hiking, rock climbing, fishing, or any other outdoor activity.
The flashlight features an ultra bright LED illumination. The MP3 player can reproduce high quality HD surround sound through its waterproof full-range speaker and it can record approximately 400-500 songs on its internal 2G memory. In addition, this device contains a three-in-one 3.5mm connector, which is used for connecting to a computer to download music and for charging the built-in lithium-ion battery, as well as for connecting to any standard 3.5 mm audio jack (earphone). It is the opinion of this office, that the MP3 player performs the principal function of this composite machine.
Consideration was given to classifying this merchandise in subheading 8512.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electrical apparatus and appliances specialized for use on cycles or motor vehicles for lighting or signaling purposes, as you suggested; however it was deemed inappropriate. This light is designed to be easily removed from the mounting and is used as an external flashlight/MP3 player. Therefore, the Acouztic is not specifically designed for a bicycle and is excluded from classification in heading 8512, HTSUS.
The applicable subheading for the Acouztic 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