CLA-2-85: RR: NC: 1:108 M85654
Ms. Maureen Ford
Toys “R” Us, Inc.
One Geoffrey Way
Wayne, New Jersey 07470-2030
RE: The tariff classification of an iPod accessory from China.
Dear Ms. Ford:
In your letter dated August 2, 2007 you requested a tariff classification ruling.
The item in question is an iPod accessory case denoted as the I Beatz model 704722 (sample provided). It is made of hard plastic and designed to only hold an iPod however it incorporates additional electronics for the enhancement of the iPod reproduced sound. The iPod is inserted and connected to the internal electronics by means of a connection cable. Once connected the user can activate other preprogrammed sounds of drumbeats that can be layered over the iPod music. This particular cover is designed solely for use with an iPod for sound enhancement.
The applicable subheading for the iPod case will be 8522.90.7580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories suitable for use solely or principally with the apparatus of headings 8519-8521: Other: Other … Other. The rate of duty will be 2 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