The tariff classification of a digital media player from China

N315726 November 16, 2020 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8517.62.0090, 9903.88.15 Kayla Owens Stein Shostak Shostak Pollack & OHara 865 S. Figueroa Street, Suite 1388 Los Angeles, CA 90017 RE: The tariff classification of a digital media player from China Dear Ms. Owens: In your letter dated November 05, 2020, you requested a tariff classification ruling on behalf of your client, AVA Enterprises Inc. The items concerned are referred to as Boss Audio Bluetooth Marine Gauge Digital Media Player, identified by model numbers MGR150B and MGR250B. The subject items are described as digital media players that connects to speakers using audio cables. The units are circular in shape with buttons for power, source, volume, play/pause, Bluetooth pairing and forward/backward. On the back of the units, they have wiring harnesses for USB input, USB charging, stereo speaker output, AUX-in and pre-amp outputs. The units measure at 3.8 inches in diameter and 3.5 inches in length with waterproof rating of IPX6. The units are designed to be installed in boats to stream music wirelessly by connecting to Bluetooth devices or via USB and AUX port. The subject items do not incorporate AM/FM radio and Bluetooth calling feature. The principle function is to stream audio singals wirelessly from Bluetooth devices to the speakers.  The applicable subheading for the digital media player will be 8517.62.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data…: Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” The general rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8517.62.0090, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8517.62.0090, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the 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, Steven A. Mack Director National Commodity Specialist Division