CLA-2-85:OT:RR:E:NC:1:110

Mr. Dennis W. Marshall
Stillwater Designs
3100 N. Husband St.
Stillwater, OK 74075

RE: The tariff classification of a wired remote control from China.

Dear Mr. Marshall:

In your letter dated October 28, 2008, you requested a tariff classification ruling.

The merchandise under consideration is the SoundGate Remcore. The SoundGate Remcore is a seven button wired remote control. This remote is designed for use with a car stereo. It provides the user with a means of controlling a remotely located IPOD or Zune digital media player connected directly to a factory or aftermarket car stereo.

The SoundGate Remcore is a small round disk-like device measuring approximately 1½ inches in diameter and 1 inch tall. This device features seven curvilinear shaped buttons and a permanently attached 72 inch cable. The Remcore is a passive device that obtains its power from a ZNCBLPAK or PDCBLPAK cable pack accessory connected to a car stereo. The Remcore will provide the user with all the basic control functions including track and play-list up and down, play/pause, and menu cycling. An IPOD or Zune may be mounted in a convenient location (i.e. glove box, etc.) within a vehicle and controlled by the Remcore.

The applicable subheading for the SoundGate Remcore Remote will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity…: For a voltage not exceeding 1,000 V: Other: Other: Other.” The general rate of duty will be 2.7% 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 Thomas Campanelli at (646) 733-3016.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division