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NY N016460




September 12, 2007

CLA-2-42:RR:NC:N3:341

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.99.9000, 4202.92.9026, 8504.40.9580, 8518.30.2000

Charles S. Parisi
Parisi Services, Inc.
11105 South La Cienega Blvd.
Los Angeles, CA 90045

RE: The tariff classification of iPod cases and accessories from China

Dear Mr. Parisi:

In your letter dated August 24, 2007, on behalf of Alpan Lighting Products, Inc., you requested a classification ruling. The samples which you submitted are being returned as requested.

The sample submitted is an Accessory Kit for the iPod Nano, style number IPOD-NN-KIT. The following items are included in the accessory kit.

The items identified as “AA” are iPod cases which are identical except that each is of a different color. They are wholly constructed of non-rigid, molded silicone plastics. The cases have a top opening and a circular cut-out window to operate the controls. Each case measures approximately 1.5” (W) x 3.5” (L) x .25” (D). The iPod cases are designed and used to provide the useful functions of organization, portability, storage, and protection to an iPod device.

The item identified as “DD” is an iPod case constructed with an outer surface of a man-made textile material. It features an adjustable textile armband secured with a hook-and-loop closure and a circular cut-out window to operate the controls. It measures 2” (W) x 3.5” (L). It is designed to provide organization, portability, storage, and protection to an iPod device.

The item identified as “GG” is an iPod case constructed of clear molded plastic. The case has a top opening and the controls are accessible through the circular front window. It measures approximately 1.5” (W) x 3.5” (L) x .25” (D). It is designed to provide organization, portability, storage and protection to an iPod device.

The item identified as item “HH” is an iPod case constructed with an outer surface of a mesh man-made textile material. It has a top opening and measures approximately 1.75” (W) x 3.75” (L). The case is designed and used to provide the useful functions of organization, portability, storage, and protection to an iPod device.

The item identified as “BB” is a FM transmitter. The item identified as “CC” is a belt clip. The item identified as item “EE” is an emergency charger. The item identified as “FF” are ear buds.

The applicable subheading for the iPod cases identified as items “AA” and “GG” will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other containers and cases, other, other, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the iPod cases identified as item “DD” and “HH” will be 4202.92.9026, HTSUS, which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6 percent ad valorem.

The applicable subheading for the emergency charger, item “EE,” will be 8504.40.9580 HTSUS, which provides for electrical transformers, static converters (for example, rectifiers) and inductors static converters: other: other. The rate of duty will be 1.5 percent ad valorem.

The applicable subheading for the ear buds, item “FF,” will be 8518.30.2000 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.

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/.

HTSUS 4202.92.9026 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

Your inquiry does not provide enough information for us to give a classification ruling on the FM transmitter, item “BB” and the belt clip, item “CC.” For the belt clip, item “CC,” a complete sample, as imported, must be submitted.

With regards to the FM transmitter:

1 – One document that you have submitted states that the FM transmitter sends FM signals/frequency to the iPod device and another document states that the FM transmitter is placed through your car radio. What is the function of the FM transmitter? How do you place the FM transmitter through your car radio?

2 – What does the FM transmitter get inserted into or what does it hook up to?

3 – The FM transmitter contains a white toggle switch with two arrows on it. What does this switch do?

4 – The FM transmitter contains a larger male prong and a smaller female prong. What are these prongs for? What does each of them connect to and how is the connection made?

5 – Does the FM transmitter contain a FM tuner? If so, what is the purpose of the FM tuner with regard to the iPod?

6 – Does the FM transmitter take music files from the iPod so that the music files can be played through the car speakers via the car stereo (radio)?

7 - Does the FM transmitter enable music or voice from the car stereo (radio) to be played or recorded? If so, please be specific as to which one or if it is both.

When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 Vikki Lazaro at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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