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G86693 G8 Ruling Active

The tariff classification of Headphones from Hong Kong

Issued February 2, 2001 by U.S. Customs and Border Protection.

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G8 G86693 (February 2, 2001)

Tariff classification

HTS codes: 8518.30.2000

Headings: 8518

Product description

The merchandise is described in your letter as headphones contained in a plastic case. The headphones will be used with Arctic 180 or Eargrip ear warmers. The purpose of the case is to hold the headphones and ear warmers. A sample of the headphones contained in a plastic case was received and reviewed by this office. The ear warmers will be imported separately. A binding ruling request has also been submitted for the ear warmers under separate cover.

CBP rationale

The applicable subheading for the Headphones is 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 G86693 February 2, 2001 CLA-2-85:RR:NC:MM:109 G86693 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Mr. Tony Collini John S. Connor, Inc. Customs Brokers The World Trade Center, Suite 700 401 E. Pratt Street Baltimore, MD 21202 RE: The tariff classification of Headphones from Hong Kong Dear Mr. Collini: In your letter dated January 18, 2001, you requested a tariff classification ruling on behalf of Big Bang Products, LLC, 720 South Montford Avenue, Baltimore, MD 21224-3654. The merchandise is described in your letter as headphones contained in a plastic case. The headphones will be used with Arctic 180 or Eargrip ear warmers. The purpose of the case is to hold the headphones and ear warmers. A sample of the headphones contained in a plastic case was received and reviewed by this office. The ear warmers will be imported separately. A binding ruling request has also been submitted for the ear warmers under separate cover. The applicable subheading for the Headphones is 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 Linda M. Hackett at 212-637-7048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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