Ms. Linda D. Santos
200 Narragansett Park Drive
P.O. Box 200
Pawtucket, RI 02862-0200
RE: The tariff classification of a FM radio with recording and reproducing capabilities, as well as a sheath-type case and carrying wrist case for this device from China.
Dear Ms. Santos:
In your letter dated May 22, 2006, you requested a tariff classification ruling. Samples are being returned as requested.
The submitted sample, known as the MiniMEdia player (item 76881), is a portable, battery-operated, digital mini-FM stereo radio with built-in video display; earphone and cable sockets; frontal operating modes; and a lateral slide-switch on/off mechanism. It is retail-packed as a set, at the time of importation, with two ear buds and a USB cable, as well as a compact disc which is compatible with only PCs. It is stated that this device not only has the capability of recording tunes from the radio but also the capability of transferring audio and video files, for playing and viewing respectively, from the computer.
The remaining samples consist of the following articles:
the MiniMEdia Skin, identified as item 76882, is a sheath-type case, composed wholly of non-rigid, molded silicone plastics, for the MiniMEdia player.
the MiniMEdia Wrist Case, identified as item 76883, is a small carrying case, composed wholly of cellular plastic sheeting, that is specially shaped and fitted for the MiniMEdia player. It features a transparent window of plastic sheeting material and an adjustable, elastic wristband with a loop-and-hook closure.
The applicable subheading for the MiniMEdia player, item 76881, will be 8527.13.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Radiobroadcast receivers capable of operating without an external source of power, including apparatus capable of receiving also radiotelephony or radiotelegraphy: Other: Other … Other. The rate of duty will be free.
The applicable subheading for the silicone sheath will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other containers and cases, other, other, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the carrying case will be 4202.92.9060, HTSUS, which provides, in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The duty rate will be 17.6 percent ad valorem.
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 Michael Contino at 646-733-3014.
Robert B. Swierupski