CLA-2-85:OT:RR:NC:N2: 208
Christine Aufmann
ALDI USA
1200 N. Kirk Rd Batavia, IL 60510
RE: The tariff classification of a sound recording and reproducing device from China
Dear Ms. Aufmann:
In your letter dated July 28, 2023, you requested a tariff classification ruling.
The merchandise under consideration is referred to as the “Talking Pet Starter Set,” SKU #5334273, which is a sound recording and reproducing apparatus. This battery-operated, interactive item is used to teach a pet how to communicate their needs with the use of the included devices. The user records words into the device, which are then played back when the pet presses the paw-shaped button on top. Moreover, the set comes with four different colored buttons, so four different words can be recorded/played back.
The applicable subheading for this sound recording and reproducing device will be 8519.81.4150, 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 the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division