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NY N008408




April 6, 2007

CLA-2-85:RR:NC:1:108

CATEGORY: CLASSIFICATION

TARIFF NO.: 8527.91.60

Ms. Dena Kim i-LUV
2 Harbor Park Drive
Port Washington, NY 11050

RE: The tariff classification of a mini audio system from China.

Dear Ms. Kim:

In your letter dated March 12, 2007, you requested a tariff classification ruling. The sample is being returned as requested.

The submitted sample is a mini audio system, known as the iLuv i199. It is an audio system that consists of an AM/FM radio, which incorporates the following: a CD player, an USB connection, a dual alarm clock, an AV outlet for connection to a television, and an iPod docking station that enables the consumers to listen to their iPod. Further, this audio system, with Bluetooth wireless technology, is designed to operate with a BluePin wireless audio transmitter and receiver, thereby allowing for the wireless transmission and reception of music and audio between Bluetooth-enabled devices. This system can only be used with an external power source.

In its condition as imported, the iLuv i199 will be packaged for retail sale with the following: a Bluepin audio transmitter and receiver, an AV cable (3.5mm-to-RCA), an audio patch cable (3.5mm-to-3.5mm), an external loop antenna, various dock adapters, a remote control unit, a lithium 3V battery, and instructional manuals. This combination would be considered a set for tariff classification purposes with the audio system imparting the essential character.

The applicable subheading for the iLuv i199 will be 8527.91.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Other: Combined with sound recording or reproducing apparatus: Other: Other. The rate of duty will be Free.

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 Lisa Cariello at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

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