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M84806 M8 Ruling Active

The tariff classification of a decorative "Hello Kitty" pillow with imbedded loudspeaker from China

Issued July 18, 2006 by U.S. Customs and Border Protection.

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M8 M84806 (July 18, 2006)

Tariff classification

HTS codes: 8518.29.8000

Headings: 8518

Product description

The tag on the item describes it as a head shaped speaker pillow. The front of the item is white in color with a pink bow, depicting the “Hello Kitty” character. The pink bow disguises a loudspeaker that is embedded within the pillow. The back section of the pillow is pink in color and has a zipper, which stores a cord with a jack that attaches to a radio or other audio device. The essential character of this merchandise is the speaker. The pillow is of secondary importance. The sample is being returned as per your request.

CBP rationale

The applicable subheading for the decorative “Hello Kitty” pillow with imbedded speaker 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 M84806 July 18, 2006 CLA-2-85:RR:NC:MM:109 M84806 CATEGORY: Classification TARIFF NO.: 8518.29.8000 Ms. LoJen Yin CHF Industries, Inc. 1 Park Avenue, 9th Floor New York, NY 10016 RE: The tariff classification of a decorative “Hello Kitty” pillow with imbedded loudspeaker from China Dear Ms. Yin: In your letter dated July 5, 2006, you requested a tariff classification ruling. The merchandise subject to this ruling is a decorative plush pillow with an imbedded loudspeaker. A sample of the merchandise was submitted for classification purposes. The tag on the item describes it as a head shaped speaker pillow. The front of the item is white in color with a pink bow, depicting the “Hello Kitty” character. The pink bow disguises a loudspeaker that is embedded within the pillow. The back section of the pillow is pink in color and has a zipper, which stores a cord with a jack that attaches to a radio or other audio device. The essential character of this merchandise is the speaker. The pillow is of secondary importance. The sample is being returned as per your request. The applicable subheading for the decorative “Hello Kitty” pillow with imbedded speaker 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 rate of duty 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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