The tariff classification of iBratz™ journal with speakers from China

N009154 April 17, 2007 CLA-2-85:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8518.22.0000 Ms. Karen D. Cooper-Martin Customs Compliance Manager MGA Entertainment 16340 Roscoe Blvd. Suite 200 Van Nuys, CA 91406 RE: The tariff classification of iBratz™ journal with speakers from China Dear Ms. Cooper-Martin: In your letter dated March 30, 2007 you requested a tariff classification ruling. The merchandise subject to this ruling is an iBratz™ journal with speakers. It is identified in your letter as Item #364771. The iBratz™ journal with speakers is a portable media player holder containing two guilt-in speakers and a memo pad for writing down ideas and thoughts. There is an audio cable for connecting this item to an MP3 player, iPod, Disney mixstick, etc., which are not included with the iBratz™ journal with speakers. A Velcro band is used to hold the MP3 player in place and a clip for holding a writing utensil. The memo pad is held in place by a binder that is attached to the plastic housing of this item. The applicable subheading for the iBratz™ journal with speakers (Item #364771) will be 8518.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Multiple loudspeakers, mounted in the same enclosure.” 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 Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division