The tariff classification of a plush speaker pillow from China

NY M82841 April 26, 2006 CLA-2-85:RR:NC:MM:109 M82841 CATEGORY: Classification TARIFF NO.: 8518.29.8000 Mr. Yocasta Pena Best Brands Home Products 20 W. 33rd Street, 5th Floor New York, NY 10001 RE: The tariff classification of a plush speaker pillow from China Dear Mr. Pena: In your letter dated April 11, 2006, you requested a tariff classification ruling. The merchandise subject to this ruling is a plush speaker pillow incorporating a speaker in the center of the pillow. It is identified within your letter as Style # 18US4307. There is a zipper at the seam of the pillow that allows access to the speaker wire for attachment to an audio device. No audio device is imported with the pillow. A sample of this item was submitted to this office for classification purposes and is being returned to you as per your request. The applicable subheading for the plush speaker pillow (Style 18US4307) will be 8518.29.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Loudspeakers, whether or not mounted in their enclosures: Other: 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/. 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 M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division