The tariff classification of headphones from China

NY 899689 July 26, 1994 CLA-2-85:S:N:N1:109 899689 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Ms. Susan Pomerantz Priority One Broker, Inc. P.O. Box# 620967 Orlando, FL 32862-0967 RE: The tariff classification of headphones from China Dear Ms.Pomerantz: In your letter dated June 30, 1994, you requested a tariff classification ruling. The headphone, identified as model HBS 250 on the sample, is described in your letter as a headphone that easily fits over the head. The headphone is packed in a denim pouch with the "Maxell" logo prominently displayed in full view on the pouch. The applicable subheading for the headphone will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[headphones, earphones combined microphone/telephone sets: other]." The rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport