N237426 N2 Ruling Active

The tariff classification of an audio cable kit from China

Issued February 5, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8544.42.9000

Headings: 8544

Product description

The merchandise in question is the GE UltraPro 4’ Universal Portable Audio Kit (item # 20741). This kit consists of two audio cables, a 4 foot audio cable with a 3.5 mm electrical plug on each end and a Y adapter cable with a 3.5 mm electrical input jack on the single end and a right and left RCA plug on the dual ends. The 4 foot audio cable can be used to connect a portable audio device to an audio system which incorporates a 3.5 mm input jack. The Y adapter cable can be used to expand the usage of the 4 foot cable. It enables the 4 foot cable to connect a portable audio device to an audio system which incorporates a right and left RCA input jack. Both the 4 foot cable and the Y adapter cable are comprised of two internal wires surrounded by a foil and braided wire shield.

CBP rationale

The applicable subheading for the GE UltraPro Universal Portable Audio Kit (item # 20741) will be 8544.42.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulated wire, cable…: Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Other”.

Full text

N237426 February 5, 2013 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8544.42.9000 Pam Reader Attorney in Fact Evans and Wood & Co. Inc. 900 Town and Country, Ste 150 Houston, TX 77024 RE: The tariff classification of an audio cable kit from China Dear Ms. Reader: In your letter dated January 10th, 2013, you requested a tariff classification ruling on behalf of your client, Jasco Products Company. The sample which you submitted is being returned to you as requested. The merchandise in question is the GE UltraPro 4’ Universal Portable Audio Kit (item # 20741). This kit consists of two audio cables, a 4 foot audio cable with a 3.5 mm electrical plug on each end and a Y adapter cable with a 3.5 mm electrical input jack on the single end and a right and left RCA plug on the dual ends. The 4 foot audio cable can be used to connect a portable audio device to an audio system which incorporates a 3.5 mm input jack. The Y adapter cable can be used to expand the usage of the 4 foot cable. It enables the 4 foot cable to connect a portable audio device to an audio system which incorporates a right and left RCA input jack. Both the 4 foot cable and the Y adapter cable are comprised of two internal wires surrounded by a foil and braided wire shield. The applicable subheading for the GE UltraPro Universal Portable Audio Kit (item # 20741) will be 8544.42.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulated wire, cable…: Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Other”. The rate of duty will be 2.6%. 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 the National Import at (646) 733-3008. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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