CLA-2-85:OT:RR:NC:N1:109
Mr. Joseph D. Paterick
Fashion Angels Enterprises
4353 North Richards Street
Milwaukee, WI 53212
RE: The tariff classification of a speaker craft kit from China
Dear Mr. Paterick:
In your letter dated June 6, 2013, you requested a tariff classification ruling.
The item concerned is referred to as the “Velvet Art Speaker Set,” item # 64033. The “Velvet Art Speaker Set” is a craft kit that consists of two audio speakers each mounted to a separate cardboard speaker box/housing, six color markers and instructions. The cardboard speaker boxes are unfolded and have the outline of various images printed on them.
In use, the user would color in the images on the cardboard speaker boxes using the included color markers. Then, each of the unfolded cardboard speaker boxes would be folded into a finished, 3-dimensional, speaker box. Once complete, the user would have a decorative set of working speakers that could connect to a variety of audio devices via the attached audio cable, which is terminated with a 3.5mm audio plug.
You suggest that the “Velvet Art Speaker Set” is classifiable as a toy. The principal activity of the “Velvet Art Speaker Set” is coloring the two cardboard speakers. CBP does not consider drawing, writing, coloring or painting to have significant play value for classification purposes as a toy. Moreover, CBP does not classify the tools for writing, coloring, drawing or painting as toys since those tools are not designed to amuse. Furthermore, while you refer to the speakers as non-working, they are actually fully functional with lasting utilitarian value. They are not toys principally designed to amuse. As such, this item is not classifiable in Chapter 95.
This combination of goods will be considered a set for tariff classification purposes, with the essential character being imparted by the speakers.
The applicable subheading for the “Velvet Art Speaker Set,” item # 64033 will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Single loud speakers, mounted in their enclosures.” The general rate of duty will be 4.9%.
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 Steven Pollichino at (646) 733-3008.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division