D89163 D8 Ruling Active

The tariff classification of a plastic trophy base with an incorporated recording/playback device from Hong Kong.

Issued March 19, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8520.90.0080

Headings: 8520

Product description

It is designed with a hole cutout for the placement and attachment of a trophy or award. Housed within the base is a chip technology recording and playback device powered by two nine volt batteries. This prominent feature allows sports coaches, players, etc. to record a personalized message of recognition for the recipient’s achievement. The device is equipped with both a record and play button designed to activate the device. Once a sentiment is recorded it is stored on the microchip for future playback thus adding a significant feature to the trophy or award.

CBP rationale

The applicable subheading for the recordable trophy base will be 8520.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: Other .

Full text

NY D89163 March 19, 1999 CLA-2-85:RR:NC:1:108 D89163 CATEGORY: Classification TARIFF NO.: 8520.90.0080 Mr. Jeffrey J. Scarpitti Ideas for Development, Inc. P.O. Box 261134 Columbus, Ohio 43226 RE: The tariff classification of a plastic trophy base with an incorporated recording/playback device from Hong Kong. Dear Mr. Scarpitti: In your letter dated March 16, 1999 you requested a tariff classification ruling. As per our telephone conversation of March 18,1999, it was confirmed that Hong Kong was the country of origin and also there were no pending issues before the U.S. Customs Service. The item in question, sample submitted, is a plastic trophy base approximately 4"x 4"x 1 1/2" in size. It is designed with a hole cutout for the placement and attachment of a trophy or award. Housed within the base is a chip technology recording and playback device powered by two nine volt batteries. This prominent feature allows sports coaches, players, etc. to record a personalized message of recognition for the recipient’s achievement. The device is equipped with both a record and play button designed to activate the device. Once a sentiment is recorded it is stored on the microchip for future playback thus adding a significant feature to the trophy or award. The applicable subheading for the recordable trophy base will be 8520.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: Other ... Other. The rate of duty will be free. 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 212-637-7039. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →