Ms. Becky Delsing
Best Buy Purchasing LLC
7601 Penn Avenue South
Richfield, MN 55423
RE: The tariff classification of the Philips Activa Portable Fitness Device from China
Dear Ms. Delsing:
In your letter dated April 27, 2010, you requested a tariff classification ruling.
The subject merchandise, based on the information submitted, is the Philips Activa Portable Fitness Device, model number ACT101M/17. This device consists of a battery-operated FM radio receiver, having 20 preset stations, with a built-in MP3 player and voice recorder. With its TempoMusic feature, the device can automatically select suitable music tracks to keep in time with the user’s workout pace; and its vocal feedback allows the user to hear the amount of calories burned along with the distance, time, and pace covered. Further, this device incorporates an LCD screen to allow the user to view song titles and display JPEG photos. It is stated that this item will be retail packed, at the time of importation, with the following accessories: a pair of earphones with hooks and cinch, a protective pouch, a USB cable, a quick start guide, an armband, and a cable clip.
This merchandise is considered to be a set for tariff classification purposes, with the essential character being imparted by the Philips Activa. Moreover, this device is considered to be a composite machine, with its principal function being performed by the radio receiver combined with sound recording and reproducing apparatus.
The applicable subheading for the Philips Activa Portable Fitness Device will be 8527.13.6080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for 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: Other apparatus combined with sound recording or reproducing apparatus: Other: 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 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
National Commodity Specialist Division