The tariff classification of an iPod Value Pack from China

N009187 April 30, 2007 CLA-2-85:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8504.40.95 8504.40.9580 8536.69.4050 8544.42.9000 4202.99.9000 Ms. Lorianne Aldinger Import Manager Rite Aid Corporation P.C. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of an iPod Value Pack from China Dear Ms. Aldinger: In your letter dated March 26, 2007, you requested a tariff classification ruling. The merchandise subject to this ruling is an iPod Value Pack. It is referenced on the packaging as vendor Item #A17O0021. However, you explained in a telephone conversation with this office that, Rite Aid refers to the item, as they have in their ruling request, as an iPod Video 5in1 Bundle Pack, Rite Aid Item #95176. A sample of the iPod Value Pack was furnished with your letter. The iPod Value Pack consists of the following five items: 1 - a USB power adaptor, 2 - a USB car adaptor, 3 - an iPod audio splitter, 4 - a USB cable, and 5 - a silicon iPod video case. The iPod Value Pack sample will be returned as per your request. The USB power adaptor has an alternating current (AC) plug on one side that is plugged into an AC outlet and USB port on the other side into which an iPod connector cord is plugged into. The USB power adaptor converts AC energy into direct current (DC) energy to provide power to an iPod. The USB car adapter is a direct current to direct current (DC-to-DC) device that plugs into a car cigarette lighter and into an iPod to provide power to the iPod and charge the battery within the iPod, as well. This DC-to-DC car charger allows an input of DC 12 volt to 24 volts and provides an output of DC 5 volts (500mA). The iPod audio splitter is a small device that has a single cylindrical contact connector on one end and two cylindrical multi-contact connector ports on the other. This device allows the user to use two sets of audio ear bud/headsets at the same time to listen to music from the same iPod. The USB cable is an approximately four foot length of insulated cable with a USB connector on one end and an “iPod dock connector” on the other end. This cable is used to connect an iPod to the USB port of a personal computer for the transfer of data, as well as for charging the iPod battery. The cable is also used to connect the iPod to the included USB power adaptor and USB car adaptor. The silicon iPod video case is a holder for an iPod. It has a belt loop opening in the back for a belt to go through so that a person can wear the iPod while being held in the silicon case. It is wholly of non-rigid, molded silicon plastics. iPod cases are designed and used to provide the useful functions of storage, protection, and organization for the device.    In determining the classification of the iPod value kit, we are guided by General Rule of Interpretation (GRI) 3 in determining its classification because the items within the iPod Value Pack are classifiable under four separate headings. GRI 3 (a) states that the heading, which provides the most specific description shall be preferred to headings providing a more general description. We do not find that any one heading is more specific among the four under consideration. Each heading is equally specific and merit equal consideration. As a result, we make reference to GRI 3 (b) which, in part states, goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or components which gives them their essential character. However, in this instance, we believe that the iPod Value Pack does not meet the Explanatory Notes (ENs) definition of "goods put up in sets for retail sale". Because, although the iPod Value Pack consists of at least two different articles that are, prima facie, classifiable in at least two different headings, the items within the iPod Value Pack are not put up together to carry out one activity. Since the components do not contribute to one specific activity, the iPod Value Pack does not qualify as "goods put up in sets for retail sale." Therefore, each of the components within the iPod Value Pack will be classified separately under their respective headings. As such, the USB power adaptor, the USB car adaptor, the iPod audio splitter, the USB cable, and the iPod video silicon case are classified separately. The applicable subheading for the USB power adaptor will be 8504.40.95, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Static converters: Other: Rectifiers and rectifying apparatus.” The rate of duty will be 1.5 percent ad valorem. The applicable subheading for the USB car adapter will be 8504.40.9580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Static converters: Other: Other.” The rate of duty will be 1.5 percent ad valorem. The applicable subheading for the an iPod audio splitter will be 8536.69.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Coaxial connectors; cylindrical multicontact connectors; racks and panel connectors; printed circuit connectors; ribbon or flat cable connectors: Other.” The rate of duty will be free. The applicable subheading for the USB cable will be 8544.42.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Other.” The rate of duty will be 2.6 percent ad valorem. The applicable subheading for the silicon iPod video case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for “Other containers and cases: Other: Other: Other.” The rate of duty will be 20.0 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