The tariff classification of a Take & Talk DSP Cradle from Poland and a TREO™ Trip Kit from multiple countries

N018172 October 31, 2007 CLA-2-85:OT:RR:NC:109:N018172 CATEGORY: Classification TARIFF NO.: 8504.40.9550 8517.62.0050 Ms. Laura Lyons Trade & Compliance Manager Palm, Inc. 950 W. Maude Ave Sunnyvale, CA 94085 RE: The tariff classification of a Take & Talk DSP Cradle from Poland and a TREO™ Trip Kit from multiple countries Dear Ms. Lyons: In your letter dated September 28, 2007, you requested a tariff classification ruling. The merchandise subject to this ruling is identified in your letter as a Take & Talk Cradle and a TREO™ Trip Kit. Samples of each item were submitted to this office for classification purposes and are being returned as per your request. The Take & Talk DSP Cradle is identified in your letter as SKU# 3266ML. A sample of the item, in its retail packaging was submitted, which consisted of a cell phone cradle with a built-in battery charger and a user’s guide. The cradle enables the user to place their cellular telephone into the cradle, which is mounted onto an automobile dash board, so that the user can utilize the phone hands-free while driving. The built-in charger allows for the cell phone’s battery to be recharged while inserted in the cradle. The essential character of this item is imparted by the cell phone charger. The TREO™ Trip Kit is identified in your letter as SKU# 3242WW. A sample of the item, in its retail packaging was submitted, which consisted of leather travel roll-up, leather lambskin case, a Bluetooth headset, a vehicle power charger, a cell phone battery, a stylus pen, an international travel charger, and an instruction/warranty brochure. This kit can be used to transport and facilitate the use of a cellular telephone while on travel. The essential character of this item is imparted by the Bluetooth headset. The applicable subheading for the Take & Talk DSP(SKU #3266ML) Cradle will be 8504.40.9550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Static converters: Other: Rectifiers and rectifying apparatus: Other.” The rate of duty will be 1.5 percent ad valorem. The applicable subheading for the TREO™ Trip Kit (SKU# 3242WW) will be 8517.62.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” The rate of duty will be free. 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