CLA-2-39:OT:RR:NC:N4:421
8544.42.2000; 8708.99.8180; 9506.39.0080
Mr. Jim Ghedi
Ghedi International, Inc.
8002 Burleson Road
Austin, TX 78744
RE: The tariff classification of various articles from China
Dear Mr. Ghedi:
In your letter dated December 9, 2009, on behalf of Norwood Promotional Products LLC, you requested a tariff classification ruling.
Samples were provided with your letter. Item 20870 is a packaging sleeve designed to hold a single golf ball and several golf tees. The sleeve is made from plastic sheeting that has been scored, folded and heat sealed. There is a circular hole cut out on the front and back panels where the ball will protrude. Item 61101 is a packaging sleeve designed to hold a number of golf tees. The sleeve is made from plastic sheeting that has been scored, folded and heat sealed. The sleeves will be imported empty and the balls and tees will be packaged inside the sleeves after importation. The balls and tees will be printed with company names or logos and will be distributed as promotional products.
The applicable subheading for the plastic packaging sleeves, items 20870 and 61101, will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics, other, other. The rate of duty will be 3 percent ad valorem.
Item 61165 is a multi-function golf tool with an attached split ring. The tool is made primarily of metal. It incorporates two fold-out divot repair tools, a fold-out knife blade, a fold-out brush, a pull-out ballpoint pen and a removable magnetic ball marker. The essential character of the multi-function golf tool is imparted by the divot repair tools.
The applicable subheading for the golf tool, item 61165, will be 9506.39.0080, HTSUS, which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…parts and accessories thereof: golf clubs and other golf equipment; parts and accessories thereof: other. The rate of duty will be 4.9 percent ad valorem.
Item 20446 is an over-the-seat car organizer made of nylon fabric with plastic pockets and mesh pockets. It is designed with a snap clip and drawstring that enable the organizer to be attached to the car seat.
The applicable subheading for the car organizer, item 20446, will be 8708.99.8180, HTSUS, which provides for parts and accessories of … motor vehicles…: other…accessories…: other: other: other: other: other: other. The rate of duty will be 2.5% percent ad valorem.
Item 20601 is an iPod computer accessory kit. It consists of a car charger adapter, a dual earphone splitter, earphones and a USB cable. The car charger adapter device plugs into a car’s cigarette lighter on one end and into an iPod on the other end to provide power to the iPod and to charge the battery within the iPod. The dual earphone splitter is an adaptor plug with a single cylindrical multicontact plug connector on one end and two cylindrical multicontact socket connectors on the other, allowing the use of two sets of audio ear buds or headsets at the same time from the same iPod. The earphones feature a set of ear buds on one end and a metal connector on the other end, both connected at the center to a case with retractable cords. The USB cable has a USB connector on one end and an iPod dock connector on the other end. The accessories are packed inside a zippered nylon bi-fold cover. You indicate that the nylon cover may also be imported separately.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The assortment fulfills the requirements of (a) and (c) above but fails (b). The function of each component does not join that of the others in a way that meets a particular need or carries out a specific activity. The activities of the components are independent of each other. This is a collection of related items, but is not a set for tariff purposes. Therefore, each of the components within the iPod accessory kit will be classified separately under its respective heading.
The applicable subheading for the car charger adapter will be 8504.40.9580, HTSUS, which provides for electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: static converters: other: other. The rate of duty will be 1.5 percent ad valorem.
The applicable subheading for the dual earphone splitter will be 8536.69.4020, HTSUS, which provides for electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 V: lamp-holders, plugs and sockets: other: coaxial connectors; cylindrical multicontact connectors…: cylindrical multicontact connectors. The rate of duty will be free.
The applicable subheading for the earphone/headset will be 8518.30.2000, HTS, which provides for headphones and earphones, whether or not combined with a microphone…other. The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the USB cable will be 8544.42.2000, HTSUS, which provides for insulated wire, cable…: other electric conductors, for a voltage not exceeding 1,000V: fitted with connectors: other: of a kind used for telecommunications. The rate of duty will be free.
The applicable subheading for the nylon bi-fold cover, whether imported separately or as part of the kit, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent 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/.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division