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NY M83685





June 12, 2006

CLA-2-85:RR:NC:MM:109 M83685

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.99.9000 8518.21.0000 8518.30.2000 8519.99.0060 8522.90.7580

Mr. Jeff Tooley
Alba Wheels Up International, Inc.
11222 La Cienega Blvd, suite 678
Inglewood, CA 90324

RE: The tariff classification of a mi Jam drummer, a mi Jam stage mic, a mi Jam mixer, a mi Jam guitar, a mi flower loudspeaker, and a mi Lites flashing iPod nano cover (Model 36917) from China

Dear Ms. Carey:

In your letter dated May 25, 2006, you requested a tariff classification ruling.

The merchandise subject to this ruling is of a mi Jam drummer (Model 36909), a mi Jam stage mic (Model 36910), a mi Jam mixer (Model 36911), a mi Jam guitar (Model 36912), a mi flower loudspeaker (Model 36913), and a mi Lites flashing iPod nano cover (Model 36917). Samples of each of these items were furnished for classification purposes and are being returned as per your request.

The mi Jam drummer (Model 36909) consists of two plastic drumstick shaped items that produce up to six different drum sounds, i.e. snare drum, tom tom, floor tom, hi-hat cymbal, cymbal and bass drum, and six different types of drum patterns as background beats. It is compatible with any music device with an audio out jack and is connectible to Mac/PC for recording and podcasting. It features volume and tempo controls and an audio out jack to connect to earphones or an amplifier. You suggested Harmonized Tariff Schedule (HTS) subheading 9503.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Toy musical instruments and apparatus and parts and accessories thereof.” However, this item is not considered a toy designed to provide frivolous amusement for a child, but rather an accessory suitable for use solely or principally with the apparatus of headings 8519 to 8521, which is classifiable under subheading 8522.90.7580.

The mi Jam stage mic (Model 36910) consists of a headset with earphones and microphone. The headset can be used with three other mi Jam items, i.e. drumsticks, mixer, and guitar. It is compatible with any music device with audio out jack and is connectible to Mac/PC for recording and podcasting. It features a volume control and an audio out jack to connect to earphones or an amplifier. This product draws energy from two AAA batteries, which are not included at the time of importation. You suggested Harmonized Tariff Schedule (HTS) subheading 9503.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Toy musical instruments and apparatus and parts and accessories thereof.” However, this item is not considered a toy designed to provide frivolous amusement for a child, but rather a fully functioning microphone and loudspeaker set, which is classifiable under subheading 8518.30.2000.

The mi Jam mixer (Model 36911) is a device that allows a person to mix different sounds and beats on top of their favorite music. It is compatible with any music device with audio out jack and is connectible to Mac/PCC for recording and podcasting. It features a tempo and volume control, an audio out jack for connection with earphones or an amplifier, and a light up mi Jam logo. This product draws energy from four AA batteries, which are not included at the time of importation. You suggested Harmonized Tariff Schedule (HTS) subheading 9503.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Toy musical instruments and apparatus and parts and accessories thereof.” However, this item is not considered a toy designed to provide frivolous amusement for a child, but rather a fully functioning player, i.e. karaoke machine, which is classifiable under subheading 8519.99.0060.

The mi Jam guitar (Model 36912) is a plastic guitar shaped item that produces four different styles of rhythms, i.e. heavy metal, rock, blues, base, using the buttons located on the neck of the guitar. Three buttons on the body of the guitar control the pitch and tempo of the sound produced. A whammy bar is also included to create a vibrato sound. It is compatible with any music device with audio out jack and connectible to earphones, an amplifier, and a Mac/PC for recording and podcasting. This product draws energy from four AA batteries, which are not included at the time of importation. You suggested Harmonized Tariff Schedule (HTS) subheading 9503.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Toy musical instruments and apparatus and parts and accessories thereof.” However, this item is not considered a toy designed to provide frivolous amusement for a child, but rather an accessory suitable for use solely or principally with the apparatus of headings 8519 to 8521, which is classifiable under subheading 8522.90.7580.

The mi flower loudspeaker (Model 36913) is a plastic item in the shape of a potted flower plant with a built-in loudspeaker. It plugs into a music player enabling a person to listen to the music through the loudspeaker. The flower produces LED light patterns on its petals, sound effects, and animated images on an LCD display based on the beat of the music being played. It also has moving leaves and includes a clock function. This product draws energy from four AAA and three AG13 batteries, which are not included at the time of importation. You suggested Harmonized Tariff Schedule (HTS) subheading 9503.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.” However, this item is not considered a toy designed to provide frivolous amusement for a child, but rather an item whose essential character is imparted by the loudspeaker, which is classifiable under subheading 8518.21.0000.

The mi Lites flashing iPod nano cover (Model 36917) is a hard plastic protective cover for an iPod music player. An opening at the bottom of the protective cover enables an iPod to be placed inside of it. The nano case is designed and used to provide storage and protection of an iPod. The iPod cover has four individual flash programs that produce a strobe-like effect lighting up the front of the cover in a on and off fashion when this feature is activated. Activation of the strobe-like effect occurs when the button on either side of the cover is pressed. This product draws energy from four LR44 AG13 button cell batteries. An examination of the item, which is packaged, ready for retail sale, in a blister pack revealed that the batteries were contained within the case. You suggested classification in subheading 8522.90.7580, HTSUS, which provides for “Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521: Other: Other: Other: Other.” However, this item is not considered a part or an accessory for an apparatus of headings 8519 to 8521, but rather a protective case. Heading 4202, HTSUS, is the most specific provision for containers and cases designed to contain an iPod. Heading 8522, HTSUS, is less specific.

The applicable subheading for the mi Jam drummer (Model 36909) will be 8522.90.7580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521: Other: Other: Other: Other.” The rate of duty will be 2 percent ad valorem.

The applicable subheading for the mi Jam stage mic (Model 36910) will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Other.” The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the mi Jam mixer (Model 36911) will be 8519.99.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Turntables, record players, cassette players and other sound reproducing apparatus, not incorporating a sound recording device: Other sound reproducing apparatus; Other Other. The rate of duty will be free.

The applicable subheading for the mi Jam guitar (Model 36912) will be 8522.90.7580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521: Other: Other: Other: Other.” The rate of duty will be 2 percent ad valorem.

The applicable subheading for the mi flower loudspeaker (Model 36913) will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Loudspeakers, whether or not mounted in their enclosures: Other: Other.” The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the mi Lites flashing iPod nano cover (Model 36917) will be 4202.99.9000, HTSUS, which provides, in part, “For other containers and cases, other, other, other.” The rate of duty will be 20 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/.

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,

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