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NY K89463




September 22, 2004

CLA-2-85: RR: NC: 1:108 K89463

CATEGORY: CLASSIFICATION

TARIFF NO.: 8520.90.0080

Mr. Bill Wratschko
Masterpiece International, Ltd.
580 South Douglas Street
El Segundo, CA 90245

RE: The tariff classification of a MP3 player/wristwatch from China.

Dear Mr. Wratschko:

In your letter dated September 15, 2004, on behalf of your client Ntren Technologies, you requested a tariff classification ruling.

The item in question is a combined MP3 player/wristwatch. It is denoted as model 1690. It is packaged for retail sale with a 4 pin USB port, a 4 pin adapter, stereo earphones, a CD-ROM, warranty card and user manual.

Explanatory Note X to GRI 3b provides for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:

A. Consist of at least two articles which are, prima facie, classifiable in different headings.

B. Consist of products put up together to meet a particular need or carry out a specific activity; and

C. Are put up in a manner suitable for sale to users without repackaging (e.g. in boxes or cases or on boards).

All of the aforementioned articles are prima facie classifiable in different headings. Together each enables the user to carry out the specific activity of recording (downloading) MP3 audio files from another source to the MP3 player’s internal memory for replay at a time convenient to the user.

Based upon the submitted information it is evident to this office that the imported packaging will be that sold at retail without any repackaging being done after importation. Therefore it is the opinion of this office that the items packaged together do represent a set in accordance with Explanatory Note X.

In accordance, in part, with GRI 3b goods put up in sets for retail sale, which cannot be classified by reference to GRI 3a, shall be classified as if they consisted of the material or component, which gives them their essential character.

EN VIII to GRI 3b states that the factor, which determines essential character, will vary as between different kinds of goods. It may for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the goods.

It is the opinion of this office that the item that imparts the essential character to this set is the MP3 player wristwatch. It is clearly the dominant item by use, value and is the reason one would purchase the set.

HQ Ruling 964372 offers guidance concerning the classification of the MP3 player wristwatch per GRI 3(b). Classification will be accordingly.

Chapter 85, Legal Note 6, HTSUS, provides that, “records, tapes and other media of heading 8523 or 8524 remain classified in those headings when entered with the apparatus for which they are intended.” The note however “does not apply to such media when they are entered with articles other than the apparatus for which they are intended”. The set contains a CD-ROM that is to be used on an ADP machine and not with any of the articles included in the set. Therefore since it is imported with unintended articles its classification will be in accordance with Section XVI, Chapter 85, General Explanatory Note (B). Therefore Legal Note 6 to Chapter 85, HTSUS, is satisfied.

The applicable subheading for the MP3 player wristwatch set will be 8520.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: Other Other. The rate of duty will be free.

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 Michael Contino at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

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