CLA-2-85:OT:RR:NC:N1:109

Jeanette Arcerio
CVS On-site Import Client Liaison
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a microphone from China

Dear Ms. Arcerio:

In your letter dated August 9, 2013, you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy. The sample which you submitted is being returned to you as requested.

The merchandise in question is the Retro Style PC Microphone (item # 930054). This item measures 2 inches in width by 2 inches in depth by 6 inches in height. It is a desktop accessory and a functioning microphone. It is made of black and silver plastic, contains a 3.5mm jack to plug into the microphone port on a personal computer, and it has an adjustable positioning stand.

The applicable subheading for the Retro Style PC Microphone (item # 930054) will be 8518.10.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Microphones and stands thereof: Other: Microphones." The rate of duty will be 4.9%.

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 Steven Pollichino at (646) 733-3008.

Sincerely,

Myles B. Harmon
Acting Director
National Commodity Specialist Division