The tariff classification of an LED flashlight mini speaker from China

N174463 August 3, 2011 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8518.21.0000 Mr. Rich Lucien Asianminor 6732 Ixora Drive Miramar, FL, 33023 RE: The tariff classification of an LED flashlight mini speaker from China Dear Mr. Lucien: In your letter dated July 8, 2011, you requested a binding ruling on the tariff classification, marking, country of origin, and valuation determination of an LED flashlight mini speaker. Valuation issues are not handled by this office. Therefore, you should submit your request for a value determination, along with complete details pertaining to the value of all components that the LED flashlight mini speaker consists of, to U.S. Customs and Border Protection, Office of Regulations and Rulings, 799 9th Street N.W., Washington, DC 20001-4501. This ruling will only address the classification, marking, and country of origin of the LED flashlight mini speaker. The merchandise subject to this ruling is an LED flashlight mini speaker. It consists of portable stereo speaker (40hm, 2w2) with a speaker size of 2” (50mm) and an LED flashlight incorporated within the same housing. This LED flashlight mini speaker features a 3.5mm line-in plug and an audio input access. It powers off of a USB port, as well as 4 AAA batteries, which are not included with the LED flashlight mini speaker upon importation. The primary application of the LED flashlight mini speaker is to amplify sound coming from an MP4 player, an Ipod, a CD player, and a personal computer. The LED flashlight is of secondary usage, in the event that illumination is needed by the user. Although this item consists of two machines, a speaker and a flashlight, fitted together to form a whole, the speaker is the component which performs the principal function of this composite machine. The applicable subheading for the LED flashlight mini speaker will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Loudspeakers, whether or not mounted in their enclosures: single loudspeakers, mounted in their enclosures.” 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/. With respect to country of origin marking, marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. Your submission states that the country of origin of the LED flashlight mini speaker is China. A sample of the LED flashlight mini speaker was not submitted for review. Therefore it is not known if the LED flashlight mini speaker is currently marked with its Chinese country or origin. However, in accordance with marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), section 134.41(a), Customs Regulations (19 CFR 134.41(a)), and section 304(b), Customs Regulations (19 CFR 134.41(b)), the imported LED flashlight mini speaker is to be conspicuously, legibly and permanently marked “Made in China” to indicate its country of origin in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. 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