M83253 M8 Ruling Active

The tariff classification of a 9in huggable speaker bear (Item Number 946336) from China

Issued June 2, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8518.29.8000

Headings: 8518

Product description

This item incorporates speakers and is designed to work with consumer listening devices (i.e. radios, cassette players, CD players, DVD players, VCD players and MP3 players) as functioning audio speakers. Their amusement aspect is secondary to their principal function as novelty speakers. The items are more accurately described as loudspeakers rather than as other toys.

CBP rationale

The applicable subheading for the 9in huggable speaker bear (Item Number 946336) will be 8518.29.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Loudspeakers whether or not mounted in their enclosures: Other: Other.

Full text

NY M83253 June 2, 2006 CLA-2-85:RR:NC:MM:109 M83253 CATEGORY: Classification TARIFF NO.: 8518.29.8000 Ms. Lorianne Aldinger Import Manager Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a 9in huggable speaker bear (Item Number 946336) from China Dear Ms. Aldinger: In your letter dated May 19, 2006, you requested a tariff classification ruling. The merchandise subject to this ruling is a 9in huggable speaker bear. It is identified in your letter as Item Number 946336. It is a plush bear shaped toy with a speaker in each of the bear’s feet and an input plug in the back of the bear’s body, which zippers-up to conceal the plug, when not attached to a consumer listening device. A sample of this item was submitted to this office for classification purposes. This item incorporates speakers and is designed to work with consumer listening devices (i.e. radios, cassette players, CD players, DVD players, VCD players and MP3 players) as functioning audio speakers. Their amusement aspect is secondary to their principal function as novelty speakers. The items are more accurately described as loudspeakers rather than as other toys. The applicable subheading for the 9in huggable speaker bear (Item Number 946336) will be 8518.29.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Loudspeakers whether or not mounted in their enclosures: Other: Other.” The duty rate will be 4.9 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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