CLA-2-:OT:RR:NC:N:208
Raymond Rodriguez
RAR Logistics Company
1891 N. Gaffey Street, Ste. 244
San Pedro, CA 90731
RE: The tariff classification of a hand-held music maker from China
Dear Mr. Rodriguez:
In your letter dated May 18, 2022, on behalf of Just Play LLC., you requested a tariff classification ruling.
The merchandise under consideration is referred to as the RUKUSfx, which is described as a hand-held, motion-controlled music maker, which records sound onto and reproduces sound from flash memory. Moreover, the RUKUSfx comes preloaded with one hundred music tracks and eighty sound effects. This device incorporates a built-in speaker, a microphone, a USB-C port, an auxiliary audio input socket, and is battery operated.
The applicable subheading for the RUKUSfx music maker will be 8519.81.4150, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Other: Other.” The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8519.81.4150, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.16, in addition to subheading 8519.81.4150, 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, including information on exclusions and their effective dates, 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