CLA-2-85:OT:RR:E:NC:N1:109
Ms. Charlotte J Chowning
Jasco Products Company LLC
10 E. Memorial Road
Oklahoma City OK 73114
RE: The tariff classification of a Cassette Adaptor from China
Dear Ms. Chowning:
In your letter dated September 2, 2009, you requested a tariff classification ruling.
The merchandise subject to this ruling is two cassette adaptors. You have identified them within your submission as Item Numbers 97572 and 23627. These cassette adaptors allow an audio signal to be sent from a portable audio device, such as a CD player or MP3 player, to a car stereo or most regularly used audio systems with a cassette deck. The cassette adaptor consists of a standard looking cassette tape with an attached input plug. The cassette tape is inserted into a cassette player within a car stereo or other type of cassette deck and the cassette adaptor plug is inserted into the output jack of a portable audio device, such as a CD player or an MP3 player. This allows audio files from either the CD player or an MP3’s internal flash memory to be played through a car’s stereo system or on an audio cassette player. Item numbers 97572 and 23627 perform the same function. The only difference being is that Item Number 97572 has a retractable cord and Item Number 23627 has a regular cord.
The applicable subheading for a Cassette Adaptor (Item Numbers 97572 and 23627) will be 8517.69.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other apparatus for transmission or reception of voice, images or other data, including apparatus for communications in a wired or wireless network (such as a local or wide area network): 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 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 Linda M. Hackett at (646) 733-3015.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division