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NY R04989




October 13, 2006

CLA-2-85:RR:E:NC:MM:109 R04989

CATEGORY: CLASSIFICATION

TARIFF NO.: 8504.40.9550 8504.40.9580 8518.30.2000 8536.69.4050 8544.41.8000

Mr. Gavin C. Smith
Senior Manager
Trade Compliance & Logistics Operations
RadioShack Global Sourcing
300 RadioShack Circle
MS EF6-320
Forth Worth, TX 76102

RE: The tariff classification of an iPod value kit from China

Dear Mr. Smith:

In your letter dated September 29, 2006, you requested a tariff classification ruling.

The merchandise subject to this ruling is an iPod value kit. Your letter states that the kit consists of the following six items: 1 - a universal serial bus (USB) alternating current (AC) wall charger adapter, 2 - a universal serial bus (USB) direct current (DC) car charger adapter, 3 - stereo bud earphones, 4 - an audio headset splitter, 5 - an audio-visual cable, and 6 - a retractable stereo cable. Although a sample of the iPod value kit was not furnished with your submission, a photocopy of the iPod value kit was submitted depicting all of its components. On the packing of the iPod value kit, it mentions the items 1 through 6 above as well as a 7th item. The 7th item was listed as an iPod carry sock. This office does not know what an iPod carry sock is. And, since you have not provided any information regarding that item, the classification of the iPod carry sock will not be addressed within this ruling.

The USB alternating current (AC) wall charger adapter has an AC plug on one side and a USB port on the other side, into which the iPod connector cord (which comes with the iPod, but which is not part of the iPod value kit) is plugged. This item enables the user to charge the battery in their iPod at home or at the office. It allows an input of 110 volts to 240 volts and provides an output of DC 5 volts (500mA).

The USB direct current (DC) car charger adapter plugs into a car cigarette lighter and into an iPod to charge the battery within an iPod. This DC-to-DC car charger allows an input of DC 12 volt to 24 volts and provides an output of DC 5 volts (500mA).

The stereo bud earphones are small, simple earphones that are mounted in cushions (buds) that fit into the user’s ears, enabling the user to listen to music or other audio signals from the iPod in privacy.

The audio headset splitter is a small device that has a single cylindrical multi-contact connector on one end and two cylindrical multi-contact connector ports on the other. This device allows the user to use two sets of audio headsets as the same time while using the same iPod.

The audio-visual cable is a standard insulated stereo cable that includes a single RCA plug at one end that plugs into a cylindrical multi-contact connector port on the iPod and three RCA plugs at the other end that allows the user to transmit audio and visual signals between the iPod and a larger screened viewer, such as a television.

The retractable stereo cable is a single insulated cable with cylindrical multi-contact connectors on each end, which allows the user to connect the iPod to another audio-related device, such as a shelf stereo or a set of isolated speakers.

   In determining the classification of the iPod value kit, we are guided by General Rule of Interpretation (GRI) 3 in determining its classification because the items within the iPod value kit are classifiable under five separate headings. GRI 3 (a) states that the heading, which provides the most specific description shall be preferred to headings providing a more general description. We do not find that any one heading is more specific among the five under consideration. Each heading is equally specific and merit equal consideration. As a result, we make reference to GRI 3 (b) which, in part states, 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 components which gives them their essential character. However, in this instance, we believe that the iPod value kit does not meet the Explanatory Notes (ENs) definition of "goods put up in sets for retail sale". Because, although the iPod value kit consists of at least two different articles that are, prima facie, classifiable in at least two different headings, the items within the kits are not put up together to carry out one activity. Since the components do not contribute to one specific activity, the iPod value kit it does not qualify as "goods put up in sets for retail sale." Therefore, each of the components within the iPod value kit will be classified separately under their respective headings. As such, the USB alternating current (AC) wall charger adapter, the USB direct current (DC) car charger adapter, the stereo bud earphones, the audio headset splitter, the audio-visual cable and the retractable stereo cable are classified separately.

The applicable subheading for the USB alternating current (AC) wall charger adapter will be 8504.40.9550, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Static converters: Other: Rectifiers and rectifying apparatus: Other.” The rate of duty will be 1.5 percent ad valorem.

The applicable subheading for the USB direct current (DC) car charger adapter will be 8504.40.9580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Static converters: Other: Other.” The rate of duty will be 1.5 percent ad valorem.

The applicable subheading for the stereo bud earphones 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 audio headset splitter will be 8536.69.4050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuitsfor a voltage not exceeding 1,000 V: Relays: Other: Other: Contactors.” The rate of duty will be free.

The applicable subheading for the audio-visual cable and the retractable stereo cable will be 8544.41.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other electric conductors, for a voltage not exceeding 80 V: Fitted with connectors: Other.” The rate of duty will be 2.6 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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