N114678 N1 Ruling Active

The tariff classification of a sound reproducing device from China

Issued July 20, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8519.81.3020

Headings: 8519

Product description

The merchandise under consideration is referred to as the “USB 2.0 Speaker with SD Card Reader,” item number A015FA00454. This merchandise contains two speakers, a SD/MMC/MS/USB slot, USB ports, an audio-in jack with audio cable, a DC jack, an on/off switch, and a rechargeable lithium battery. This battery operated device can reproduce music from SD/MMC/MS memory cards or USB pen drives. In addition, it can play music from other devices, such as an MP3 player, a computer, or iPods. This sound reproducing device cannot record or transmit music. In its condition as imported, this sound reproducing device will be packaged for retail sale with the following: a remote control and a USB cable. This combination would be considered a set for tariff classification purposes, with the sound reproducing device imparting the essential character.

CBP rationale

The applicable subheading for this merchandise will be 8519.81.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Sound reproducing only: Other: Other.

Full text

N114678 July 20, 2010 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8519.81.3020 Mr. Troy Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a sound reproducing device from China Dear Mr. Crago-Edwards: In your letter dated July 12, 2010, you requested a tariff classification ruling. The merchandise under consideration is referred to as the “USB 2.0 Speaker with SD Card Reader,” item number A015FA00454. This merchandise contains two speakers, a SD/MMC/MS/USB slot, USB ports, an audio-in jack with audio cable, a DC jack, an on/off switch, and a rechargeable lithium battery. This battery operated device can reproduce music from SD/MMC/MS memory cards or USB pen drives. In addition, it can play music from other devices, such as an MP3 player, a computer, or iPods. This sound reproducing device cannot record or transmit music. In its condition as imported, this sound reproducing device will be packaged for retail sale with the following: a remote control and a USB cable. This combination would be considered a set for tariff classification purposes, with the sound reproducing device imparting the essential character. The applicable subheading for this merchandise will be 8519.81.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sound recording or reproducing apparatus: Other apparatus: Using magnetic, optical or semiconductor media: Sound reproducing only: Other: 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 Lisa Cariello at (646) 733-3014. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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