The tariff classification of an iPod accessory from Japan.

NY R02054 June 2, 2005 CLA-2-85:RR:NC:1:108 R02054 CATEGORY: Classification TARIFF NO.: 8522.90.7580 Mr. Kent Sunakoda James J. Boyle & Co. 1200 Corporate Center Drive, Ste. 350 Monterey, CA 91754 RE: The tariff classification of an iPod accessory from Japan. Dear Mr. Sunakoda: In your letter dated April 28, 2005, on behalf of Onkyo U.S.A. Corporation, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is the DS-A1 remote interactive dock, which is specifically designed for the insertion of an iPod. This remote interactive dock, which is a wired unit, serves to provide a seamless interface between the audio and video, downloaded by the iPod, to the audio-video system of a home-theater network. It is stated that the rear portion of this unit includes high-quality stereo analog and S-video connections, thereby enabling the transfer of the audio and video signals. Further, after the unit is connected to the audio-video system, the basic control functions on the iPod can be operated by the audio-video system’s remote controller. It is also stated that this remote interactive dock will be imported with the following: AC adapter, Audio RCA pin cable, S-video cable, RI cable, and Mount Kits. The applicable subheading for this iPod accessory, the DS-A1 remote interactive dock, will be 8522.90.7580, Harmonized Tariff Schedule of the United States (HTS), which provides for Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521: Other: Other, Other. The rate of duty will be 2 percent ad valorem. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division