The tariff classification of Winter Music Muffs from China
Issued March 9, 2001 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 Winter Music Muffs. The merchandise consists of earphones that are incorporated into earmuffs that are designed to allow the user to listen to music or other electronic reception from a portable CD player, Walkman, AM/FM radio, etc. in cold weather. The earphones are sewn into the Music Muffs between its soft thick textile (man-made fiber) outer layer and its thin inner lining. The white plastic (styrofoam) inserts within the muffs are placed there for protective and hygienic purposes and are removed by the user before use. The immediate wiring leading to the earphones is concealed within the Music Muffs, under the lining. The rest of the wiring has a plastic restraining knob to adjust the length of wiring leading to the earphones. The wire also has a clip for clipping the wire onto clothing and a standard single-prong plug for connection into the electronic device, which is being listened to. A sample of the merchandise was submitted to this office.
CBP rationale
The applicable subheading for the Winter Music Muffs will be 8518. 30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones and stands therefor: loudspeakers, whether or not mounted in their enclosures; headphones, earphones and combined microphones/speaker sets; Headphones, earphones and combined microphone/speaker sets: Other.
Full text
NY G87400 March 9, 2001 CLA-2-85:RR:NC:MM:109 G87400 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Mr. Stephen R. Spraitzar Mr. George R. Tuttle 3 Embarcadero Center Suite 1160 San Francisco, CA 94111 RE: The tariff classification of Winter Music Muffs from China Dear Mr. Spraitzar: In your letter dated February 13, 2001, you requested a tariff classification ruling on behalf of Asics Tiger Corporation of Fountain Valley, California. The merchandise is described in your letter as Winter Music Muffs. The merchandise consists of earphones that are incorporated into earmuffs that are designed to allow the user to listen to music or other electronic reception from a portable CD player, Walkman, AM/FM radio, etc. in cold weather. The earphones are sewn into the Music Muffs between its soft thick textile (man-made fiber) outer layer and its thin inner lining. The white plastic (styrofoam) inserts within the muffs are placed there for protective and hygienic purposes and are removed by the user before use. The immediate wiring leading to the earphones is concealed within the Music Muffs, under the lining. The rest of the wiring has a plastic restraining knob to adjust the length of wiring leading to the earphones. The wire also has a clip for clipping the wire onto clothing and a standard single-prong plug for connection into the electronic device, which is being listened to. A sample of the merchandise was submitted to this office. The applicable subheading for the Winter Music Muffs will be 8518. 30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones and stands therefor: loudspeakers, whether or not mounted in their enclosures; headphones, earphones and combined microphones/speaker sets; 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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