M80063 M8 Ruling Active

The tariff classification of an iPod docking station from an unspecified country of origin.

Issued February 9, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8522.90.7580

Headings: 8522

Product description

The item in question is an iPod docking station denoted as model number iH19. The docking station is a portable device designed exclusively for an iPod music player. This particular docking station also incorporates speakers. As used it enables the user to place the iPod directly into it and play prerecorded music files and listen at a distance without the use of earphones by multiple people. The docking station has a front control panel for the functions of on/off, volume, track selection and play and pause. This docking station can only be used with the iPod music player and cannot accommodate a radio or any other type of audio reproducing device. NY Ruling L87329 provides guidance in this matter. Classification will be accordingly

CBP rationale

The applicable subheading for the iPod docking station, model iH19 will be 8522.90.7580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521: Other: Other … Other.

Full text

NY M80063 February 9, 2006 CLA-2-85: RR: NC: 1:108 M80063 CATEGORY: Classification TARIFF NO.: 8522.90.7580 Mr. Peter Jay Baskin Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-five Broad Street New York, NY 10004 RE: The tariff classification of an iPod docking station from an unspecified country of origin. Dear Mr. Baskin: In your letter dated January 20, 2006, on behalf of SDI Technologies, you requested a tariff classification ruling. The item in question is an iPod docking station denoted as model number iH19. The docking station is a portable device designed exclusively for an iPod music player. This particular docking station also incorporates speakers. As used it enables the user to place the iPod directly into it and play prerecorded music files and listen at a distance without the use of earphones by multiple people. The docking station has a front control panel for the functions of on/off, volume, track selection and play and pause. This docking station can only be used with the iPod music player and cannot accommodate a radio or any other type of audio reproducing device. NY Ruling L87329 provides guidance in this matter. Classification will be accordingly The applicable subheading for the iPod docking station, model iH19 will be 8522.90.7580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521: Other: Other … Other. The general rate of duty will be 2 percent 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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