The tariff classification of a radio docking station from China

NY M80558 March 28, 2006 CLA-2-85:RR:NC:N1:112 M80558 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Nancy A. Fischer Pilsbury, Winthrop, Shaw, Pittman, LLP 2300 N Street NW Washington, DC 20037-1128 RE: The tariff classification of a radio docking station from China Dear Ms. Fischer, In your letter dated February 27, 2006 you requested a tariff classification ruling on behalf of XM Satellite Radio, Inc.. The item concerned is the PAL/Rocky Convertible BoomBox. It is a battery- or cord-operated, waterproof, portable boombox-shaped docking station for an XM PAL or Rocky satellite radio receiver. Features included are an antenna, volume control, speakers, a headphone jack and an infrared remote control. The purpose of the BoomBox is to amplify, clarify and enlarge the sound of a satellite radio reception. You proposed that the PAL/Rocky Convertible BoomBox be classified in subheading 8529.90.8600 of the Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Parts suitable for use solely or principally with [Reception apparatus for … radiobroadcasting – heading 8527 of the HTSUS]: Other: Other parts of heading (sic) … 8527 … : Other”. The PAL/Rocky Convertible BoomBox is not a “part” of an XM Satellite PAL or Rocky radio receiver because these receivers do not need the PAL/Rocky Convertible BoomBox to operate. Heading 8529 of the HTSUS only encompasses “parts” of radio receivers, therefore the PAL/Rocky Convertible BoomBox is not classifiable under that heading. You cite past Customs and Border Protection Ruling letters NY L87329 (iPod docking station) and NY R02054 (DS-A1 remote interactive dock [for an iPod]) as examples of items similar to the PAL/Rocky Convertible BoomBox in classification terms; however, both items were classified under heading 8522 of the HTSUS that provides for “Parts and accessories (emphasis added) … ". The classified items in both Ruling letters were considered “accessories”, not “parts”. The applicable classification subheading for the PAL/Rocky Convertible BoomBox will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere ... : Other machines and apparatus: Other: Other: Other: Other: Other”. The rate of duty will be 2.6%. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division