The tariff classification of a plastic wireless speaker holder from China

N247904 November 25, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. William Viriya Netramai Beats Electronics LLC. 1601 Cloverfield Blvd, Suite 5000N Santa Monica, CA 90404 RE: The tariff classification of a plastic wireless speaker holder from China Dear Mr. Netramai: In your letter dated November 11, 2013, you requested a tariff classification ruling. The submitted sample is identified as a Beats ‘dude’. It is made of molded red polyvinyl chloride (PVC) plastic material and is in the shape of a character with arms that move and feet that are stationary. The head has two eyes and an oversized mouth, which is shaped to hold a wireless cell phone speaker (not included) that is called a Beats Pill, because it is in the shape of a pill. There is an aperture at the back of the character’s head that allows access to the on/off switch, audio and charging ports that will be located on the back of the speaker. The item measures approximately 7” in height by 8¼” in width at the mouth and approximately 3” in width across the body. You have asked if this item is correctly classified in either subheading 3924.90.5650 or in subheading 9503.00.0090. The Beats “dude” is not a toy principally designed for amusement. Any amusement is incidental to its utilitarian function as a holder for the Beats Pill speaker. Therefore, this item is not correctly classified in subheading 9503.00.0090. The applicable subheading for the Beats “dude” will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other…other. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division