The tariff classification of an accessory kit containing a silicon plastic bumper and a USB cable from China

N264179 May 11, 2015 CLA-2-85:OT:RR:NC:N1:112 CATEGORY: Classification TARIFF NO.: 8544.42.2000 MaryLouise S. Tharp Sr. Export/Import Compliance Specialist Western Digital Technologies, Inc. 3355 Michelson Drive Irvine, CA 92612 RE: The tariff classification of an accessory kit containing a silicon plastic bumper and a USB cable from China Dear Ms. Tharp: In your letter dated April 24, 2015, you requested a tariff classification ruling. The merchandise in question is an accessory kit used exclusively for the My Passport Ultra external hard disk drive, (HDD). The kit consists of a silicon plastic bumper, which is described as a boundary, and a color coordinated USB cable. The boundary is specifically designed to fit around the My Passport Ultra to provide impact protection for the HDD. The USB cable establishes the connection between the My Passport Ultra HDD and the user’s computer. The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to General Rules of Interpretation (GRI) 3 (b) provides that the term "goods put up in sets for retail sale" means goods that; (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. The accessory kit for the My Passport Ultra external HDD, in our opinion, meets the criteria for sets as the terms are defined. Having determined that the subject items constitute a set for tariff classification purposes, we must decide the essential character for the set. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. In the opinion of this office, the USB cable imparts the essential character of the set. Therefore, in accordance with GRI 3(b), the USB accessory kit is classified under heading 8544, Harmonized Tariff Schedule of the United States, (HTSUS), as an insulated wire, cable, etc. The applicable subheading for the accessory kit for the My Passport Ultra external HDD will be 8544.42.2000, HTSUS, which provides for “Insulated wire, cable…: Other electric conductors, for voltage not exceeding 1,000 volts: Fitted with connectors: Other: Of a kind used for telecommunications.” 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 Karl Moosbrugger at karl.moosbrugger@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division