D87027 D8 Ruling Active

The tariff classification of a Combined Headset and Amplifier sold as a complete unit from Mexico.Dear Mr. Phalen:

Issued February 19, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8518.30.2000

Headings: 8518

Product description

These telephone headsets, models SP-05 and PLX-500, consist of a microphone, earphone, and amplifier. They are designed to work with single or multi-line telephones. Set includes controls for volume, mute, and headset/handset selection. The headset and amplifier are sold in the retail market as a single unit and packaged as such.

Full text

NY D87027 February 19, 1999 CLA-2-85:RR:NC:MM:109 D87027 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Thomas W. Phalen Plantronics 345 Encinal Street Santa Cruz, CA 95060 RE: The tariff classification of a Combined Headset and Amplifier sold as a complete unit from Mexico. Dear Mr. Phalen: In your letter dated January 15, 1999, you requested a tariff classification ruling. These telephone headsets, models SP-05 and PLX-500, consist of a microphone, earphone, and amplifier. They are designed to work with single or multi-line telephones. Set includes controls for volume, mute, and headset/handset selection. The headset and amplifier are sold in the retail market as a single unit and packaged as such. The applicable tariff provision for the combined headset and amplifier will be 8518.30.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Headphones, earphones and combined microphone/speaker sets: Other.” The general 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 CFR 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 212-637-7048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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