CLA-2-85: RR: NC: 1:108 R03181
Mr. Dennis Heck
6600 Orangethorpe Ave.
Buena Park, CA 90620
RE: The tariff classification of an iPod docking station from Japan.
Dear Mr. Heck:
In your letter dated January 27, 2006 you requested a tariff classification ruling.
The item in question is an iPod docking station denoted as model YDS-10. This particular docking station is designed exclusively for use with an iPod music player. The docking station provides the user with a means to amplify iPod digitally recorded music through an iPod enabled receiver and its speakers for broader sound enhancement.
The YDS-10 docking station neither has any other connections for other audio devices nor any other function than to enable the iPod to cast its recorded sound files through the enabled receiver. NY Ruling L88357 provides guidance in this matter. Classification will be accordingly.
The applicable subheading for the iPod docking station, model YDS-10 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 to 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 646-733-3104.
Robert B. Swierupski