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NY L84647

May 10, 2005

CLA-2-85: RR: NC: 1:108 L84647


TARIFF NO.: 8519.99.0045

Mr. Armando Rivas
One Geoffrey Way
Wayne, New Jersey 07470-2030

RE: The tariff classification of CD player/jewelry box from China.

Dear Mr. Rivas:

In your letter dated April 29, 2005 you requested a tariff classification ruling.

The item in question is a combination CD player/jewelry box. It is denoted as item number TRU 976477. The item is made of plastic and combines, in a single housing, a fully function audio CD player, speakers and storage for both jewelry and the audio CDs. The storage space for the jewelry and CDs is about equal in volume to the overall size of the item. The CD player does not have any recording capability.

GRI 2b states that if a product is a mixture or combination of materials or substance that are, prima facie, classifiable in two or more headings, then GRI 3 applies. GRI 3b provides that mixtures, composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component, which gives them their essential character. This article is a composite good made up of an audio CD player and a plastic jewelry box. Therefore, the component that imparts the essential character to these articles determines the classification.

EN VIII to GRI 3b states that the factors will vary as between different kinds of goods to determine its essential character. “It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.”

It is the opinion of this office that the essential character of this item is the CD player. It is the dominant feature by value, weight and use. The box evens provides dedicated storage for the audio CDs.

The applicable subheading for the CD player/jewelry box will be 8519.99.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Turntables, record players, cassette players and other sound reproducing apparatus, not incorporating a sound recording device: Other sound reproducing apparatus: Other Optical disc (including compact disc) players. The rate of duty will be free.

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.


Robert B. Swierupski

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