The tariff classification of a CD case with speaker from China.

NY L83346 March 17, 2005 CLA-2-42:RR:NC:TA:341 L83346 CATEGORY: Classification TARIFF NO.: 4202.92.9050 Mr. Gavin C. Smith RadioShack Global Sourcing 300 RadioShack Circle Fort Worth, TX 76102 RE: The tariff classification of a CD case with speaker from China. Dear Mr. Smith: In your letter dated March 11, 2005 you requested a tariff classification ruling for a CD case with built in speaker. The sample will be returned as requested. The sample submitted is identified as model number GF-900. It is essentially a carrying case with integrated speaker designed to provide storage, protection organization and portability to a digital music player device similar to a CD player, MP3 or an iPod and related media. It is manufactured with an exterior surface of a sheeting of plastic and is clamshell in design. The interior is specially fitted and designed to hold the player. The carrying case has a flat speaker built into the interior shell of one side. It measures approximately 5.3”L) x 4”W x 2.36”T. It is secured by means of a textile zippered closure on three sides of the case. In your letter you suggested classification under subheading 8518.21.0000, HTSUSA, as a single loudspeaker mounted in the same enclosure. The speaker incorporated into the body of the player case, which is not the “normal” enclosure for a speaker is not properly classified within 8518, HTSUSA. However, the essential role of the item is imparted by the CD case and is more specifically provided for in heading 4202.92.9050, HTSUSA, which provides for other, CD cases designed to protect and transport compact disks (CD’s), CD ROM disk, CD players, cassette player and/or cassettes. The applicable subheading for the CD case will be 4202.92.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other: cases designed to protect and transport compact disks (CD’s), CD ROM disks, CD players, cassette players and/or cassettes, with outer surface of sheeting of plastic. The rate of duty will be 17.6 percent ad valorem. 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 Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division