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NY N007984




March 16, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8518.22.0000

Ms. Rosie Rankin
Import Specialist
R. Ige & Company, Inc.
4723 Marine Avenue
Lawndale, CA 90260

RE: The tariff classification of a waterproof sound case with speakers (music showcase) from China

Dear Ms. Rankin:

In your letter dated March 1, 2007 you requested a tariff classification ruling, on behalf of your client Atlantic Inc.

The merchandise subject to this ruling is a waterproof sound case with speakers. This item is also referred within the User Manual as a music showcase. It consists of two small loudspeakers encased in a clear polycarbonate housing, which renders this item waterproof. The center of the housing, which opens up, contains an iPod compartment. This compartment has a plug-in cord that connects to an iPod enabling the user to listen to music, etc. through the loudspeakers instead of using an ear bud. It is imported with four AA batteries, a carrying pouch and strap, and two rubber spacers allowing for the smaller sized iPod nano and iPod to fit into the iPod compartment to fit properly without moving around freely within the compartment. A sample was submitted and is being returned as per your request.

The applicable subheading for the waterproof sound case with speakers (music showcase) will be 8518.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Multiple loudspeakers, mounted in the same enclosure”. 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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