CLA-2-85: OT: RR:NC: N2:208
Mr. David Townsend
Dorsey & Whitney
50 South Sixth Street, Suite 1
Minneapolis, Minnesota 55402-1498
RE: The tariff classification of monopods from China
Dear Mr. Townsend:
In your letter dated October 25, 2021, on behalf of Ikan International LLC, you requested a tariff classification ruling.
The merchandise under consideration is the Ikan audio boom poles, models E-image BC09 and BC16P, which are carbon-fiber telescoping boom poles that extend quickly and securely. The subject boom poles are adjustable and designed for use with a microphone. Moreover, they offer stable and versatile microphone positioning. Additionally, these telescoping boom poles allow one to place a microphone near the subject while remaining at a distance and out of the frame.
In your request you suggested classification in subheading 8518.10.8040, Harmonized Tariff Schedule of the United States (HTSUS), as microphone stands. However, these items are not stands; therefore, classification in heading 8518, HTSUS is not applicable. Furthermore, these poles are designed to support a microphone and would be considered monopods, bipods, tripods, and similar articles, which can be designed to be held in the hand, rather than to stand on the ground.
The applicable subheading for the subject boom poles will be 9620.00.6000, HTSUS, which provides for “Monopods, bipods, tripods and similar articles: Other: Of graphite or other carbon.” The rate of duty will be free ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 9620.00.6000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 9620.00.6000, HTSUS listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division