CLA-2-85: OT: RR:NC: N2:208
Ms. Kate Chen
TZUMI Electronics LLC.
16 East 34th Street, 16th Fl.
New York, NY 10016
RE: The tariff classification of podcast tripods from China
Dear Ms. Chen:
In your letter dated February 27, 2021 you requested a tariff classification ruling.
The merchandise in question is described as podcast tripods, Style numbers 7260 and 7258.
The first item, style number 7260, is described as the On Air Pro Stand – Podcast Series: Multi-Media Phone Stand, which is a tripod stand with a 10-inch LED light and a microphone. According to the information provided, it is made primarily of aluminum. This tripod is designed to hold a smartphone for podcasting purposes. Moreover, this adjustable tripod can extend up to 5 feet and be folded up for storage when not in use. It also contains the subsidiary features of a detachable microphone and an LED ring light.
The second item, style number 7258, is described as the On Air Halo Stand – Podcast Series: Phone Stand. This merchandise is a tabletop tripod stand designed to hold a smartphone for podcasting purposes. According to the information provided, it is made primarily of plastic. Additionally, this adjustable tripod contains a phone holder mount at the top and can be folded up for storage when not in use. At the top of the stand encircling the phone mount holder is an 8-inch LED ring light, which this office considers a subsidiary feature.
The applicable subheading for the On Air Pro Stand – Podcast Series: Multi-Media Phone Stand, style number 7260, when made predominantly of aluminum, will be 9620.00.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Monopods, bipods, tripods and similar articles: Other: Of aluminum.” The rate of duty will be 2.5% ad valorem.
The applicable subheading for the On Air Halo Phone Stand – Podcast Series: Phone Stand, style number 7258, when made predominantly of plastic, will be 9620.00.5000, HTSUS, which provides for “Monopods, bipods, tripods and similar articles: Other: Of plastics.” The rate of duty will be 5.3% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 9620.00.7000, HTSUS, and 9620.00.5000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 9620.00.7000, HTSUS, and 9620.00.5000, HTSUS listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division