CLA-2-85:OT:RR:NC:N1:108
Mr. James Pidgeon
Expedite International Inc.
1201 Beaudry Blvd.
Hudson, WI 54016
RE: The tariff classification of a sound reproducing device from China
Dear Mr. Pidgeon:
In your letter dated October 29, 2012, you requested a tariff classification ruling.
The merchandise in question is referred to as “The Kat Attakk,” item number 23512-6, which is a battery-operated sound reproducing apparatus designed for hunting. The Kat Attakk is a predator hunting caller in the design of a cougar skull with a speaker housed inside. This device can reproduce 30 different sounds that are between 10-16 minutes long. These sounds include the following: Viper Bleeds, Syco Bird, Screamin Tweety, Lip Squeaks, Alienator Ki Yi, Nimrod, Stryker, Syco Cat, Wicked Alienator, Tormented Syco, Rodent Distress, Mental Tweety, Pup Distress, Irritated Alienator, Coyote Pack, Female Whimper, Female Invitation, Female Howls, Interrogation Howl, Challenge Howl, Raspy Tweety, Rabbit in Distress, Rodent Screams, House Cat, Squirrel Distress, Crow Gathering, Crow Fight, Here Kitty Kitty Hunt, Breeding Season Hunt, and Zombie Hunt.
The Kat Attakk is imported with a remote that operates the sound. This combination is considered a set for tariff classification purposes, with the sound reproducing device imparting the essential character of the set.
The applicable subheading for The Kat Attakk will be 8519.81.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Sound reproducing only: 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 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 Lisa Cariello at (646) 733-3014.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division