The tariff classification of a Craig Portable MP3 Speaker from China

N041524 October 29, 2008 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8518.21.0000 Ms. Lorianne Aldinger Senior Import Manager Rite Aid Corporation 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of a Craig Portable MP3 Speaker from China Dear Ms. Aldinger: In your letter dated October 3, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned to you as requested. The merchandise subject to this ruling is the Craig Portable MP3 Speaker (Craig Item #CMA3016 and Rite Aid Item #308891). The submitted sample measures approximately 3 1/2 inches in length by 2 1/2 inches in height. The item can be connected with all audio products and becomes a portable speaker. The merchandise is DC operated and has an on/off switch with a 3.5 mm headphone jack. The speaker operates on two “AAA” batteries, which are not included. The applicable subheading for the Craig Portable MP3 Speaker (Craig Item #CMA 3016 and Rite Aid Item #308891) will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Microphones and stands therefore;…Loudspeakers, whether or not mounted in their enclosures:…Single loudspeakers, mounted in their enclosures.” 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