The tariff classification of MP3 player/sunglasses from an unspecified country of origin.

NY K89083 September 21, 2004 CLA-2-85: RR: NC: 1:108 K89083 CATEGORY: Classification TARIFF NO.: 8520.90.0080 Ms. Carmina Cruz Oakley, Inc. 1 Icon Foothill Ranch, CA 92610 RE: The tariff classification of MP3 player/sunglasses from an unspecified country of origin. Dear Ms. Cruz: In your letter dated September 9, 2004 you requested a tariff classification ruling. The item in question is a composite article denoted as the Thump models 128 and 256. Each is an MP3 player combined with a pair of sunglasses. The MP3 player is housed within the frame of the sunglasses. It is not detachable however the MP3 player portion can be connected to an ADP system for direct downloading of MP3 music files. Once worn the user can listen to such music. The models vary in only their individual storage capacity. GRI 2b states that if a product is a mixture or combination of materials or substance that are, prima facie, classifiable in two or more headings, then GRI 3 applies. This office is of the opinion that this device is a composite good because it is composed of both an audio recording device and wearable sunglasses. It will therefore be classified in accordance with GRI 3. GRI 3 provides that mixtures, composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component, which gives them their essential character. EN VIII to GRI 3b states that the factors will vary as between different kinds of goods to determine the essential character. “It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” Based upon the configuration, use and value of the MP3 component, it is the opinion of this office that the MP3 player imparts the essential character. The item provides a convenient means of listening to music while simply wearing a pair of sunglasses. The applicable subheading for the Thump MP3 player/sunglasses, models 128 and 256 will be 8520.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device: Other … Other. The rate of duty will be free. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division