The tariff classification of an "mStation" docking station/speaker system from China

N014049 August 3, 2007 CLA-2-85:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8518.21.0000 Ms. Bernadette Placido Customs Compliance Administrator QVC, Inc. 1200 Wilson Drive West Chester, PA 19382 RE: The tariff classification of an “mStation” docking station/speaker system from China Dear Ms. Placido: In your letter dated July 7, 2007, you requested a tariff classification ruling. The merchandise is described in your letter as a docking station/speaker system. A photograph of the system reveals that it bears the name “mStation.” The “mStation” docking station/speaker system consists of a docking station with six docking cradles and an internal speaker. The docking cradles adapt the size of the docking port to allow for the use of various sized iPods, MP3 players, CD players, and desktop/notebook computers. The internal speaker is a 3” subwoofer. The system is imported with a cordless remote control, a docking port duct cover, a USB A/B device cable, a stereo mini plug cable, and a 24 volt power adapter. The subwoofer speaker, which provides 30 watts of stereo sound, enables the user to listen to the sound from an iPod, an MP3 player, a CD player, and a desktop/notebook computers without the use of earbuds. The essential character of this system is that of the speaker. The applicable subheading for the “mStation” docking station/speaker system will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ Loudspeakers, whether or not mounted in their enclosures: Single loudspeakers, mounted in their enclosures.” 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