D89903 D8 Ruling Active

The tariff classification of a Deluxe Speaker Phone Kit from China

Issued April 22, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8518.30.2000

Headings: 8518

Product description

The merchandise is described in your letter as a Deluxe Speaker Phone Kit. It is packaged as a kit for retail sale. It is a combination speaker/charger, microphone with modular connector, ear phone (optional use), belt clip and car holder. A sample was submitted, reviewed and used in determining the classification of this merchandise.

CBP rationale

The applicable subheading for the Deluxe Speaker Phone Kit will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Headphones, earphones and combined microphone/speaker sets: Other.

Full text

NY D89903 April 22, 1999 CLA-2-85:RR:NC:MM:109 D89903 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Mr. Juan Dominguez Wal-Mart Sores, Inc. 702 Southwest 8th Street Bentonville, Ar 72716-8023 RE: The tariff classification of a Deluxe Speaker Phone Kit from China Dear Mr. Dominguez: In your letter dated March 26, 1999, you requested a tariff classification ruling. The merchandise is described in your letter as a Deluxe Speaker Phone Kit. It is packaged as a kit for retail sale. It is a combination speaker/charger, microphone with modular connector, ear phone (optional use), belt clip and car holder. A sample was submitted, reviewed and used in determining the classification of this merchandise. The applicable subheading for the Deluxe Speaker Phone Kit 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. 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 212-637-7048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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