CLA-2-95:OT:RR:NC:2:224
8544.42.2000, 8518.30.2000
Mr. Jay Fox
Logistics Manager
Bensussen Deutsch & Associates
15525 Woodinville Redmond Rd NE
Woodinville, WA 98072
RE: The tariff classification of the PlayStation Portable “On The Go Kit” from China
Dear Mr. Fox:
In your letter dated October 29, 2008, you requested a tariff classification ruling.
A sample of the PlayStation Portable (PSP) “On The Go Kit,” SKU number 05-9002-80, has been received with your ruling request and will be retained by this office for future reference. The kit consists of six different items which include a nylon carrying case, screen protector, USB cable, cleaning cloth, 2 UMD (universal media disk) covers and headphones.
You suggest classification of the screen protector, USB cable, cleaning cloth, 2 UMD covers and headphones in subheading 9504.90 as accessories for the PSP video game system. Merchandise imported into the United States is classified under 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.
While all components of the kit are packaged and sold together in a clear plastic molded blister card for use with the PSP, the items are not considered a set for tariff purposes as they do not meet the requirements of a GRI 3(b) set. Each item contributes to a distinctly different activity and the items in the kit are not put up together to meet one particular need. Therefore, each component will be classified separately.
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.
Note 3, to chapter 95, states that "subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles." Although the components are sold together for use with the PSP video game system, they do not belong to a class or kind of goods principally used with video game systems.
The ear buds have universal application. The micro-fiber cloth with pinked edges may be used for cleaning a wide variety of surfaces. The six foot USB cable can be used with other types of media devices, not just video games, to transfer digital information. None of the aforementioned items are designed to be solely or principally used with video game systems and will not be classified in heading 9504.
The protective silicone shell is described as a universal media disk cover which is designed to protect games and movies from dust, dirt and fingerprints. This item will also not be considered an accessory for the PSP. The UMD cover does not relate directly to the use of the PSP, nor does it contribute to the effectiveness of the principal article (e.g. it does not facilitate the use or handling of the principal article, widen the range of its uses or improve its operation). See HQ 967858, dated May 19, 2006.
The carry case is designed to protect and carry the PSP system for on-the-go gaming. It is constructed with an outer surface of nylon textile material. The case is designed to provide storage, protection, organization and portability to a PSP system. The interior of the case is textile-lined with a mesh pocket and secures with a nylon zipper closure along three sides. The exterior of the case has a permanently attached carabineer. It measures approximately 3.25” (W) x 7.5” (H) x 1.75” (D). The inside of the case is not specifically fitted for the PSP or its accessories and will not be classified in heading 9504. Moreover, Chapter 95, Note 1(d), excludes from classification in chapter 95 all containers of heading 4202. The submitted sample is akin to the cases and containers of heading 4202, HTSUS, and will be classified as such.
The screen protector, which is constructed of flexible plastic, is specifically designed and fitted to protect the PSP screen from scratches and smudges. This item will be classified as an accessory to the PSP since it is to be used solely and principally with these handheld video game systems.
The applicable subheading for the screen protector will be 9504.90.4000, HTSUS, which provides for “Articles for arcade, table or parlor games…: Other: Game machines, other than those operated by coins, banknotes (paper currency), discs or similar articles; parts and accessories thereof.” The rate of duty is free.
The applicable subheading for the carrying case will be 4202.92.9026, HTSUS, which provides, in part, for other bags and containers, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6% ad valorem.
The applicable subheading for the UMD covers will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3% ad valorem.
The applicable subheading for the pinked micro-fiber cloth will be 6307.10.2030, HTSUS, which provides for other made up articles, including dress patterns: floorcloths, dishcloths, dusters and similar cleaning cloths: other… other. The duty rate will be 5.3% ad valorem.
The applicable subheading for the six foot USB cable will be 8544.42.2000, HTSUS, which provides for “Insulated wire, cable…: Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Of a kind used for telecommunications.” The rate of duty is free.
The applicable subheading for the ear buds will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Headphones or earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Other." The rate of duty will be 4.9% 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/.
HTSUS 4202.92.9026 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division