The tariff classification of an iPod case with an integrated speaker from China

N024250 April 4, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Roman Klimenko UPS Trade Management Services, Inc. 2031 S. Centennial Avenue Aiken, SC 29803 RE: The tariff classification of an iPod case with an integrated speaker from China Dear Mr. Klimenko: In your letter dated February 29, 2008 on behalf of Excalibur Electronics, Inc., you requested a tariff classification ruling. The sample which you submitted is being retained by our office. The sample submitted is referred to as a Speaker Tote for an iPod. It is a carrying case for an iPod device with an incorporated speaker. The case is designed to provide storage, protection organization and portability to a digital music player device. It is in of a clamshell design and constructed with an exterior surface of sheeting of plastic. The interior is specially fitted and designed to hold an iPod. The case has a clear plastic window and secures with a zipper closure along three sides. It has a removable, adjustable shoulder strap. It measures approximately 3.5” (W) x 5.5” (L) x 2” (D). In your letter, you suggested classification under subheading 8518.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), as a single loudspeaker mounted in the same enclosure. However, the iPod case with the incorporated speaker form an inseparable whole and are considered to be composite goods. The essential is imparted by the case. The applicable subheading for the iPod case with speaker will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers or cases, other, with outer surface of sheeting of plastics, other. The rate of duty will be 17.6% 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division