The tariff classification of a perCushion from Austria

N043415 November 13, 2008 CLA-2-85T:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8517.62.0050 Ms. Alisa Memic Urban Tool GmbH Reindorfgasse 36 Vienna 1150 Austria RE: The tariff classification of a perCushion from Austria Dear Ms. Memic: In your letter dated November 4, 2008 tariff classification ruling. The merchandise subject to this ruling is a perCushion. It is identified within your letter as Item/Model X BTP-386-01. The perCushion is made of cotton velvet with a foam core. It measures 56 cm in length, 30 cm in height, and 13 cm in depth (22.05” L x 11.81” H x 5.12” D). The cushion is connected to a cell phone wirelessly via Bluetooth technology and enables the user to listen to cell phone calls with its built in loudspeaker and communicate hands free via the built in microphone. The perCushion features an activating/standby button, a Bluetooth pairing button, a button for answering calls and indicating LEDs to inform the user that the power is on and that the perCushion is paired with a cell phone. The applicable subheading for the perCushion (Item/Model # BTP-386-01) will be 8517.62.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division