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NY N007706




March 6, 2007

CLA-2-85:RR:NC:N1:109

CATEGORY: CLASSIFICATION

TARIFF NO.: 8518.21.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of a Hip Pop Pet MP3 Speaker System from China

Dear Mr. Hoffacker:

In your letter dated February 27, 2007 you requested a tariff classification ruling on behalf of your client K.B. Toys of Massachusetts, Inc.

The merchandise subject to this ruling is a Hip Pop Pet MP3 Speaker System. You identify it in your letter as Item# 675. This item is a speaker that can be connected to any music source, such as an MP3 player to play music. The speaker is mounted inside of a plastic housing, which depicts a dog-like figure. The face of the dog-like figure contains multiple color LEDs that light up when sound is reproduced. Its head bobs to the music and its paws move to the beat. There is an audio in plug and an on/off/reset button. A sample of this item was furnished along with your request and is being returned as per your request.

The applicable subheading for the Hip Pop Pet MP# Speaker System will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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 Hackett at 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,

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