CLA-2-85:OT:RR:NC:N1:108
Mr. Shawn Glover
USP Trade Management Services
2031 S. Centennial Ave.
Aiken, SC 29803
RE: The tariff classification of a sound-reproducing device from China
Dear Mr. Glover:
In your letter dated June 15, 2015, on behalf of Skullcandy, you requested a tariff classification ruling.
The merchandise under consideration, which weighs 13 pounds and measures 7 inches x 12 inches x 12 inches, is referred to as the “Single Shot Listening Station.” This device, which features volume controls, a play button, and a skip button, can reproduce a 10- to 30-second clip of a song that is prerecorded onto the listening station via an SD card; this device is also stated to be capable of playing 3 to 5 song clips preloaded onto the SD card. Moreover, this sound-reproducing listening station is located in stores for customers to test the quality of Skullcandy’s headphones.
The applicable subheading for the Single Shot Listening Station 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division