The tariff classification of cell CD drive from Korea

N119116 August 27, 2010 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8504.40.95 Mr. Gregory Peebles SLD Marketing Group, LLC 404 Edgemont Drive Southlake, TX 76092 RE: The tariff classification of cell CD drive from Korea Dear Mr. Peebles: In your letter dated August 13, 2010 you requested a tariff classification ruling. The merchandise subject to this ruling is a cell CD drive. The primary end use of the cell CD drive is a source of re-chargeable power for cellular telecommunication devices, as well as to provide power instantaneously. It contains a lithium polymer chargeable battery and when the cell CD drive is attached to a cellular telephone it will recharge the battery of the cellular telephone. The cell CD drive can also connect to a USB port of a computer to recharge the battery of a cellular telephone, a GPS, a Bluetooth device, an MP3 player, an electronic gaming device, a PDA, etc. It can also synchronize the address book, email, calendar, etc., of a cellular telephone and a computer, transfer pictures, video, ringtones and other media content via software. The cell CD drive also contains an internal flash memory to store data and media that was stored on and transferred from a computer. It is the opinion of this office that the essential character of the cell CD drive is imparted by the instantaneous power that it supplies and its battery recharging capability. You suggested 8504.40.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Static converters: For telecommunication apparatus.” However, the cell CD drive is not a source of power for telecommunication apparatus alone. It also supplies instantaneous power and recharging of the battery of other electronic devices, such as a GPS, a Bluetooth device, an MP3 player, an electronic gaming device, a PDA, etc. As such, it is more specifically provided for as other types of static converters within subheading 8504.40.95 HTSUS. Therefore, subheading 8504.40.8500 HTSUS is inapplicable. The applicable subheading for the cell CD drive will be 8504.40.95, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: Static converters: Other:” The rate of duty will be 1.5 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