CLA-2-85:OT:RR:NC:N1:108
Ms. Una Sidlik
CVS Onsite Import Client Liaison
Barthco International division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of an MP3 player with speakers from China.
Dear Ms. Sidlik:
In your letter dated February 2, 2010, on behalf of CVS Pharmacy, you requested a tariff classification ruling. The sample that you submitted will be returned to you as requested.
The merchandise under consideration is a combination MP3 player with portable amplified speakers and accessories, item number 767121. The MP3/WMA compatible MP3 player has a 2 GB built-in flash memory, an equalizer, and voice recording capabilities. In addition, this MP3 player contains an LCD display with an aux in cable and an on/off switch. The USB or battery operated amplified speakers have a built-in 3.5 mm aux in cable and an on/off switch.
In its condition as imported, the MP3 player and the amplified speakers are packaged for retail sale with stereo earphones, USB cables, and a Windows 98 driver. This combination would be considered a set for tariff classification purposes with the MP3 player imparting the essential character.
The applicable subheading for this merchandise will be 8519.81.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: 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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division