The tariff classification of a Hands Free Kit for cellular telephone from Taiwan

NY D83304 November 9, 1998 CLA-2-85:RR:NC:MM:109 D83304 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Mr. Ray Reynolds Lee Hardeman Customs Broker, Inc. P.O. Box #45545 Atlanta, GA 30320-0545 RE: The tariff classification of a Hands Free Kit for cellular telephone from Taiwan Dear Mr. Reynolds: In your letter dated October 12, 1998, you requested a tariff classification ruling on behalf of Power Products Unlimited, Inc. of Alpharetta, Georgia. The merchandise is described in your letter as a Hands Free Kit for a cellular telephone # MOT 1280/370/370XL. A sample was submitted. The kit allows a cellular telephone to be used hands free in an automobile. The main unit contains a cigarette lighter power adapter/charger and a speaker for hands free listening. There is a clip-on microphone which plugs into the main unit and clips-on to the sun visor for hands free voice pickup. The main unit connects to the cellular telephone via a built in cable and connector. The applicable subheading for the Hands Free Kit for cellular telephone will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Headphones, earphones and combined microphone/speaker sets: Other." The rate of duty will be 4.9 percent ad valorem. 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 Eileen Kaplan at 212-466-5673. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division