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NY N002950




November 14, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8518.21.0000

Ms. Connie Rose
Import Trade Specialist
Hasbro, Inc.
200 Narragansett Park Drive
P.O. Box 200
Pawtucket, RI 02862-0020

RE: The tariff classification of a mini media docking station from China

Dear Ms. Rose:

In your letter dated October 31, 2006, you requested a tariff classification ruling.

The merchandise subject to this ruling is a mini media docking station. It is identified in your letter as Item 76885. The mini media docking station consists of a single loudspeaker and a battery-charging unit and is imported with an alternating current (AC) adaptor/USB cable. The AC adaptor/USB cable is used to connect the docking station to an electric outlet or a computer. A sample of the mini media docking station was furnished for classification purposes and is being returned to you per your request.

Your letter states that the mini media docking station is used exclusively for your mini media player, which was determined to be reception apparatus for radiobroadcasting in New York Ruling M83992. The mini media player is imported with earbuds, which the user uses to listens to the player with. However, when the mini media player is inserted into the mini media docking station, which is the subject of this ruling, the loudspeaker within the docking station enables the user to listen to the player without the use of the earbuds. The mini media docking station also serves to recharge the battery within the mini media player via an electrical AC outlet or a computer when the player is inserted into the docking station. As such, the mini media docking station is a composite machine in which a loudspeaker and battery charging device are fitted together to form a whole and adapted for the purpose of performing two or more complementary or alternative functions. In this instance, the mini media docking station performs two alternative functions. One function is that of a loudspeaker classifiable within heading 8518 and the other function is that of a battery-charging device classifiable within heading 8504.

In determining the classification of the mini media docking station, we are guided by Note 3 to Section XVI of the Harmonized Tariff Schedule of the United States (HTSUS), which indicates that composite machines should be classified as if consisting only of that component which performs the principal function. However, this office has not been able to establish a principal function for this dual-purpose composite machine, nor have you demonstrated that it has a principal function; you only state that it is used exclusively for your mini media player. Therefore, we refer to General Rule of Interpretation (GRI) 3 regarding composite goods to determine the classification of the mini media docking station.

GRI 3(a) states:

The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

As such, headings 8518 and 8504 are to be regarded as equally specific and given equal consideration since the mini media docking station is a composite good.

GRI 3(b) states:

Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

However, there is no one material or component that gives the mini media docking station its essential character.

GRI 3 (c) states:

When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Therefore, since heading 8518 occurs last in numerical order among those headings that equally merit consideration, specifically 8518 and 8504, the classification of the mini media docking station will fall within heading 8518.

The applicable subheading for the mini media docking station (Item 76885) will be 8518.21.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Loudspeakers, whether or not mounted in their enclosures: Single loudspeakers, mounted in their enclosures.” The rate of duty will be 4.9 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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