The tariff classification of an Inflatable "Boom Box" Speaker from China

N026860 May 22, 2008 CLA-2-85:OT:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8518.22.0000 Mr. Troy D. Crago, Import Specialist Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of an Inflatable “Boom Box” Speaker from China Dear Mr. Crago: In your letter dated April 24, 2008, you requested a tariff classification ruling. The item subject to this ruling is an Inflatable “Boom Box” Speaker. It is identified in your submission as Item Number A080AA00685. The item consists of two separate speakers housed within an Inflatable Boom Box. All inflatable portions of the item are comprised mostly of Polyvinyl Chloride (PVC). When the boom box is fully inflated, it measures 3 inches in height by 4 inches in width by 12 inches in depth. It cannot function as a radio broadcast receiver, but the boom box connects either to a MP3 or a CD player to amply the sound coming from the music player. The location of the speakers rest inside a plastic pouch. Each speaker is located on each side of the pouch. An on/off power switch is located on the back of the speaker. Volume control buttons are located on the front on the boom box. A battery compartment is located on the left speaker. The boom box operates on three “AA” batteries, which are not included with the item. In use, the item is inflated with water to each of the water chambers located in the legs, handle and the back of the boom box. The desired audio device, i.e. MP3 or CD player, is connected by inserting the 3.5 mm Stereo Audio Cable in the Audio Device Pocket of the product into the headphone jack of the audio device. The item does not contain a tuner for radio frequency (RF) signal detection. It merely supplies the speaker amplification. The applicable subheading for the Inflatable Boom Box Speaker (Item Number A080AA00685) 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%. 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