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NY N019513

December 5, 2007



TARIFF NO.: 8518.21.0000

Ms. Cecilia Castellanos
Vice President Import Administration
Western Overseas Corporation
10731-B Walker Street
Cypress, CA 90630

RE: The tariff classification of a Melody MP-3 Case with Portable Speaker, Cable (input jack) and Battery compartment from China

Dear Ms. Castellanos:

In your letter dated November 6, 2007 on behalf of Picnic Time, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.

The merchandise subject to this ruling is a Melody MP-3 Case with portable speaker, cable (input jack) and battery compartment. It is a media carrying case with a built-in amplified speaker and an input jack. The item measures approximately 6 inches in length by 4 inches in width. The item is comprised of plastic and contains a plastic zipper around the case. On the front of the carrying case, is a built-in speaker. A plastic belt clip is attached to the top of the case. On the back of the case, is a Velcro plastic flap, which opens to enable the MP-3 player to be inserted into and removed from. Inside the case is a compartment for batteries, the input jack, and an on/off switch. The item operates on 2 “AAA” batteries, which are not included.

The applicable subheading for the Melody MP-3 Case with Portable Speaker, Cable (input jack) and Battery compartment will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Microphones and stands therefore;Loudspeakers, whether or not mounted in their enclosures:Single loudspeakers, mounted in their enclosures”. The rate of duty will be 4.9%.

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

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