The tariff classification of a selfie stick and microphone assembly from China

N275814 June 6, 2016 CLA-2-85:OT:RR:NC:N4:109 CATEGORY: Classification TARIFF NO.: 8518.10.8030 Art Samuelson Air Tiger Express (USA), Inc. 18343 8th Avenue South Seattle, WA 98148 RE: The tariff classification of a selfie stick and microphone assembly from China Dear Mr. Samuelson: In your letter dated May 5, 2016, you requested a tariff classification ruling on behalf of your client Moose Toy PTY Ltd. The item concerned is referred to as the “Selfie Mic”. This product is a composite good consisting of a microphone with a selfie stick permanently attached. The microphone is mounted on one end of the selfie stick and a cell phone adjustable mount is located on the opposite end. The microphone incorporates an audio wire that runs through the selfie stick and is terminated with a standard 3.5mm TRRS audio plug/connector. This device is to be used with a smart phone, with a karaoke song app installed, to provide a karaoke style singing experience. The device comes with a low quality ear piece that can be plugged into the Mic so that the user can hear the music and singing. In use a smart phone incorporating a specific software application (karaoke app) would be attached to the selfie stick. The microphone audio plug would be connected to the audio input/output jack of the phone. The user would choose a karaoke song from those listed in the application (karaoke app provides 1000’s of sound tracks). As the user sings into the microphone the camera on the smart phone records video and audio. In your request, you suggest that the “Selfie Mic” is classifiable as a toy. However, it is solely designed to be used with an iOS or Android smart device. Any amusement is incidental to its utilitarian function as a selfie stick and a microphone. It is not a toy principally designed for amusement. As such heading 9503 is inapplicable. The item concerned consists of a microphone, selfie stick and a low quality ear piece. The unit works with a smart phone/karaoke app to provide a karaoke style singing experience. It is the opinion of this office that the essential character of the item concerned is imparted by the microphone. The applicable subheading for the “Selfie Mic” will be 8518.10.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Microphones and stands…: Microphones and stands therefor: Other: Microphones.” The general 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 https://hts.usitc.gov/current. 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 Steven Pollichino at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division