The tariff classification of MiJaM™ Studio Mike from China

N025618 April 28, 2008 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8518.10.8030 Ms. Cathy Spiotta Alba Wheels Up International, Inc. 150-30 132nd Avenue Suite 208 Jamaica, NY 11434 RE: The tariff classification of MiJaM™ Studio Mike from China Dear Ms. Spiotta: In your letter dated March 12, 2008 you requested a tariff classification ruling on behalf of your client Blue Box Toys, Inc. The merchandise subject to this ruling is a wired microphone. It is identified in your ruling request as a Studio Mike. A sample of this merchandise was furnished and is being returned as per your request. The sample identifies this item as a MiJaM™ Studio Mike. It is a microphone that contains an audio cable jack that connects to an iPod, MP3 player, other music players and a personal computer. The MiJaM™ Studio Mike contains on and off and high and low volume switches. A sound effects button enables the user to adjust the vocals down on an iPod, MP3 player, and other music players so that the user can sing along to just the music. The applicable subheading for the MiJaM™ Studio Mike will be 8518.10.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Microphones and stands therefore: Other: Microphones.” 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