CLA-2-85:OT:RR:NC:N2:208
Albert Saldana
Mattel, Inc.
333 Continental Blvd El Segundo, CA 90245
RE: The tariff classification of a baby sound machine from China
Dear Mr. Saldana:
In your letter dated September 19, 2023, you requested a tariff classification ruling.
The merchandise under consideration is the Beary Soothing™ Sound Machine, item number HRB18, which reproduces sound from internal semiconductor media. Moreover, this sound machine can reproduce around eighteen hours of music and nature sounds that are meant to help comfort a baby. The Beary Soothing™ Sound Machine comes in the shape of a bear and has a subsidiary feature of a soft glowing night light. In addition, this sound machine, which has a USB-C port for charging purposes, comes with a link that can be used for attaching the Beary Soothing™ Sound Machine to a stroller, diaper bag, or canopy for portable use. It is the opinion of this office, that the sound reproducing apparatus performs the principal function of this composite machine.
The applicable subheading for the Beary Soothing™ Sound Machine 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.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division