United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N010816 - NY N010917 > NY N010851

Previous Ruling Next Ruling
NY N010851

May 21, 2007



TARIFF NO.: 8518.30.2000

Mr. Paul S. Anderson
Sonnenberg & Anderson
Attorneys & Counsellors at Law
300 South Wacker Drive, Suite 1220
Chicago, IL 60606

RE: The tariff classification of a High School Musical Basketball Jam Box from China

Dear Mr. Anderson:

In your letter dated May 3, 2007 you requested a tariff classification ruling, on behalf of your client Zizzle, LLC.

The merchandise subject to this ruling is a High School Musical Basketball Jam Box. Your letter states that you were not able to furnish a sample of the item in its entirety because this merchandise is not yet in production. However, color photographs of the prototype High School Musical Basketball Jam Box and a sample of a microphone, microphone jack, two speakers, power source and musical source jack that will be used in the production of the High School Musical Basketball Jam Box were furnished.

The color prototype photographs reveal that the High School Musical Basketball Jam Box depicts a standard orange basketball with a permanently attached tripod-type stand. A speaker is located on the left and right side of the basketball. A microphone is stored inside of the basketball. The basketball contains a button on the top of it and once pressed opens to enable access to the microphone. The power source contains an on and off switch, a volume control dial, four AA batteries, and four output ports for the left and right speakers, the microphone, and a line-in for connection to a musical source such as an iPod.

The product is designed to be a “sing-along” device wherein the user can sing songs, or pretend to be a sports, announcer, an MC, or in any other situation in which a microphone would be utilized. The item does not function as a karaoke machine, nor does it have an echo feature, sound reproducing apparatus, nor is it capable of recording sound.

In your letter you suggested that the classification of the High School Musical Basketball Jam Box should be Harmonized Tariff Schedule of the United States (HTSUS) 9503.00.00, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-in (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof.” However, the High School Musical Basketball Jam Box is not a toy plaything in and of itself and the fact, as stated in your letter, that the microphone and loudspeaker are of an inferior quality does not make this merchandise a toy plaything. The High School Musical Basketball Jam Box contains a functional microphone and loudspeaker with input/output cables and a power source. The essential character of this item is the microphone and loudspeaker. As such, this merchandise is properly classified under heading 8518, as a microphone and loudspeaker set.

The applicable subheading for the High School Musical Basketball Jam Box will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Other. The rate of duty will be 4.9 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: