The tariff classification of a Starter kit, a ProGamer kit, a Premium kit, and an Extension pack from China

N019108 November 29, 2007 CLA-2-85:OT:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8518.22.0000 Ms. Rita Mihalek Senior Customs Analyst Philips Electronics North America Corporation 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a Starter kit, a ProGamer kit, a Premium kit, and an Extension pack from China Dear Ms. Mihalek: In your letter dated October 26, 2007 you requested a tariff classification ruling. The merchandise subject to this ruling is a Starter kit, a ProGamer kit, a Premium kit, and an Extension pack. These items are four kinds of amBX Gaming Peripherals Kits. The Starter kit, which is also identified as CTN# SGC5101BD/17, consists of one wall washer/controller (a high power RGB LED array), which together delivers LED lights of over 16 million colors. This kit also includes a pair of LED light towers (left and right) that delivers low power RGB LED array lights. The wall washer and tower lights is a synchronized lighting system of 16 million colors used to intensify the gaming experience by washing gamers’ viewing space with coordinated lighting. In addition, gamers can change the mood of any room with the lighting effects of the pair of light towers from changing colors to static white light. Also included in this kit is “Broken Sword”, amBX PC game on CD ROM, an installation CD-ROM and assorted cables. The ProGamer kit, which is also identified as CTN# SGC5102BD/17, consists of one wall washer and controller, plus a pair of light towers (left and right) that include an integrated sound system of a pair of 40W speakers and an 80W subwoofer with a frequency of 35Hz to 20 kHz. Included in this kit are two amBX games, an installation CD-ROM and assorted cables. The ProGamer kit contains all the features of the Starter kit with the addition of a pair of speakers integrated into the light towers. The Premium kit, which is also identified as CTN# SGC5103BD/17, consists of one wall washer and controller, plus a pair of light tower (left and right) that include a pair of 40W speakers and an 80W subwoofer with a frequency of 35Hz to 20kHz. The kit also includes a pair of 40 CFM fans with variable speed control up to 5,000 RPM, a wrist rumbler, which is a wrist pad that vibrates via 2 motor variable speed controls, and three amBX games, an installation CD-ROM, and assorted cables. The Premium kit contains all the features of the ProGamer kit with the addition of the fans and the wrist rumbler. The Extension pack, which is also identified as CTN# SGC6101BD/17, consists of a pair of 40 CFM fans with variable speed control up to 5,000 RPM, a wrist rumbler, which is a wrist pad that vibrates via 2 motor variable speed controls. You suggested that the classification of the Starter kit is Harmonized Tariff Schedule of the United States (HTSUS) number 8541.40.2000, which provides for “Light-emitting diodes (LEDs).” However, in accordance with General Rule of Interpretation (GRI) 3(b) this is a good put up in a set for retail sale with the essential character of the good being the wall washer and light towers. As such, the classification of the Starter kit falls under subheading 9405.40, which provides for “Other electric lamps and lighting fittings.” You suggested that the classification of the ProGamer kit is Harmonized Tariff Schedule of the United States (HTSUS) number 8541.40.2000, which provides for “Light-emitting diodes (LEDs).” However, in accordance with General Rule of Interpretation (GRI) 3(b) this is a good put up in a set for retail sale with the essential character of the good being the loudspeakers. As such, the classification of the ProGamer kit falls under subheading 8518.22, which provides for “Loudspeakers.” You suggested that the classification of the Premium kit is Harmonized Tariff Schedule of the United States (HTSUS) number 8541.40.2000, which provides for “Light-emitting diodes (LEDs).” However, in accordance with General Rule of Interpretation (GRI) 3(b) this is a good put up in a set for retail sale with the essential character of the good being. As such, the classification of the Premium kit falls under subheading 8518.22, which provides for “Loudspeakers.” In accordance with General Rule of Interpretation (GRI) 3 (b) the Extension pack is a good put up in a set for retail sale whose essential character of the good cannot be determined. Therefore, the classification is determined in accordance with GRI 3(c), under the heading which occurs last in numerical order among those which equally merit consideration. In this instance the headings are 8414, which provides for “fans” and 8473, which provides for “Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472”. As such, the classification of the Extension pack will fall under heading 8473, that which occurs last in numerical order. The applicable subheading for the Starter kit (CTN# SGC5101BD/17) will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other electric lamps and lighting fittings: Other”. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the ProGamer kit (CTN# SGC5102BD/17) and the Premium kit (CTN# SGC5103BD/17) 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. The applicable subheading for the Extension pack (CTN# SGC6101BD/17) will be 8473.30.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: 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