Mr. Darren Lenox
Customs Compliance Manager
ACCO Brands Corporation
300 Tower Parkway
Lincolnshire, IL 60069-3640
RE: The tariff classification of a FM receiver/transmitter auto kit and a plastic car mount from China.
Dear Mr. Lenox:
In your letter received in this office on January 16, 2007, you requested a tariff
classification ruling. Sample is being returned as requested.
The subject merchandise, based on the submitted sample, is a FM receiver/transmitter auto kit, item number 33387, which consists of the following:
a FM receiver/transmitter that is designed to be plugged into the car’s DC power outlet (i.e., cigarette lighter) for activating the transmitter’s display; this device has a self-contained cable with a 30-pin dock connector that is designed for insertion into an iPod’s dock-connecting port for charging an iPod (not included). When the iPod is turned on, the transmitter receives the iPod’s music files and wirelessly transmits (not enabled by the DC power outlet) the music to the car radio through an unused FM channel/frequency, which is selected by the user.
a plastic car mount that is designed to hold an iPod or a similarly constructed MP3 Player; this article incorporates, at one end, a flexible, goose-like arm with a suction cup, as well as a rectangular-shaped holder, at the other end, with adjustable, expanding sides, which possess inner foam-like padding.
When imported as a kit, this merchandise, at the time of importation, will be put up in a manner suitable for sale directly to users without repacking. Further, this kit is considered to be a set for tariff classification purposes in noting that the essential character of the set is imparted by the FM receiver/transmitter.
When the car mount is imported alone under item number 33412, you claim this article should be classified under subheading 8522.90.75, 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 to 8521: Other: Other. Alternatively, you suggest that this car mount would be classified under subheading 8708.29.50, HTSUS, which provides for Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories of bodies…Other.
First of all, since this car mount is considered to be specifically designed to function as a plastic mounting, under heading 3926, HTS, in securing an iPod or MP3 Player to the interior of an automobile, consideration of classification under heading 8522, HTS (covered under section XV1 of the HTSUS) is precluded since legal note 1(g) to section XV1 reads: “this section does not cover parts of general use, as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (chapter 39).”
Moreover, since it has been determined that the car mount neither functions as a part nor an accessory of motor vehicles, classification under heading 3926, HTS, is confirmed.
The applicable subheading for the FM receiver/transmitter auto kit will be 8525.60.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders: Transmission apparatus incorporating reception apparatus: Other. The rate of duty will be free.
The applicable subheading for the plastic car mount will be 3926.30.5000, HTSUS, which provides for other articles of plastics: fittings for furniture, coachwork or the like: other. The rate of duty will be 5.3 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 Lisa Cariello at 646-733-3014.
Robert B. Swierupski