Audio accessory kit. It consists of a car charger adapter, a dual earphone splitter, earphones, and a USB cable.
These Audio accessory kits classified separately? or sets for retail sale?
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level.
Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that:
(a)consist of at least two 2 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;
(c) are put up in a manner suitable for sale directly to users without repacking.
The assortment fulfills the requirements of (a) and (c) above but fails (b).
The function of each component does not join that of the others in a way that meets a particular need or carries out a specific activity.
The activities of the components are independent of each other.
This is a collection of related items but is not set for tariff purposes. Therefore, each of the components within the iPod accessory kit will be classified separately under its respective heading.
The applicable subheading for the car charger adapter will be 8504.40 which provides for electrical transformers, static converters (for example, rectifiers) and inductors; parts thereof: static converters: other: other.
The applicable subheading for the dual earphone splitter will be 8536.69, which provides for electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000 V: lamp-holders, plugs and sockets: other: coaxial connectors; cylindrical multicontact connectors…: cylindrical multicontact connectors.
The applicable subheading for the earphone/headset will be 8518.30, which provides for headphones and earphones, whether or not combined with a microphone…other.
The applicable subheading for the USB cable will be 8544.42, which provides for insulated wire, cable…: other electric conductors, for a voltage not exceeding 1,000V: fitted with connectors: other: of a kind used for telecommunications.
The applicable subheading for the nylon bi-fold cover, whether imported separately or as part of the kit, will be 6307.90, which provides for other made-up textile articles, other.
Source: Customs Bulletin Weekly, Vol. 54, December 16, 2020, No. 49
