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NY R04026




June 7, 2006

CLA-2-85:RR:NC:MM:109 R04026

CATEGORY: CLASSIFICATION

TARIFF NO.: 8518.21.0000 8518.30.2000 8519.99.0060 8522.90.7580

Ms. Sarah Carey
Customs Compliance Specialist
Best Buy Corporate Campus
7601 Penn Avenue South
Richfield, MN 55423

RE: The tariff classification of a mi Jam drummer, a mi Jam stage mic, a mi Jam mixer, a mi Jam guitar, and a mi flower loudspeaker 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), and a mi flower loudspeaker (Model 36913).

The mi Jam drummer (Model 36909) consists of two plastic drumstick shaped items that produce up to six different drum sounds when played. The drumsticks are connected via a cord to a small controller, which is used to modify the drum pattern, tempo, and volume of the sounds produced when using the drumsticks. The controller includes an audio out jack for connection with earphones or any other amplifying device, as well as an additional cord with a male connector end for connection with an iPod or any other music-reproducing device. This item draws energy from two AAA batteries, which are not included at the time of importation or at the time of retail sale.

The mi Jam stage mic (Model 36910) consists of a headset with earphones and microphone. The headset is connected to a small controller used for volume control and includes an audio out jack for connection with an additional set of earphones or other amplifying device. An additional cord with a male connector end connects the controller with an iPod or any other music-reproducing device. The headset can be used with three other mi Jam items, i.e. drumsticks, mixer, and guitar. This product draws energy from two AAA batteries, which are not included at the time of importation or at the time of retail sale.

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. The device includes an audio out jack for connection with earphones or any other amplifying device, as well as an additional cord with a male connector end for connection with an iPod or any other music-reproducing device. This product draws energy from four AA batteries, which are not included at the time of importation or at the time of retail sale. Although this item is called a mixer, it is actually a player, i.e. karaoke machine.

The mi Jam guitar (Model 36912) is a plastic guitar shaped item that produces four different styles of soundings using buttons located on the next of the guitar. A whammy bar is also included to create a vibrato sound. Three buttons on the body of the guitar control the pitch and tempo of the sound produced. The guitar includes an audio out jack for connection with earphones or any other amplifying device, as well as an additional cord with a male connector end for connection with an iPod or any other music-reproducing device. This product draws energy from four AA batteries, which are not included at the time of importation or at the time of retail sale.

The mi flower loudspeaker (Model 36913) is a plastic item in the shape of a potted flower plant with a built-in loudspeaker. It produces sound when plugged into an iPod or any other music-reproducing device. 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 through the loudspeaker. It also includes a clock function. This product draws energy from four AAA and three AG13 batteries, which are not included at the time of importation or at the time of retail sale. The loudspeaker imparts the essential character of this item.

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.

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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