CBP Ruling J82769 — The tariff classification of Headset with microphones from China

Tariff classification

Headings: 9503

Product description

00, consists of a clip-on pack, handheld microphone and a headset microphone. The clip-on pack, which operates on four triple A batteries, has four buttons that produce sound effects by means of a chip and one button that creates an echo effect. There is also a volume switch, speakers, a belt clip, two microphone jacks, an LED display light, an AUX jack and an on/off button. The hand held microphone requires that a button be pressed and held down in order to operate during the singing or speech. The speakers have a limited range. The two sound effects buttons that actually produce music stay on for about thirty seconds. The speech button has five very short phrases produced sequentially. The special effects button has five sounds produced sequentially. The product can be used as a microphone for speaking, to rap with the appropriate sound effects or to sing along with songs input through the AUX jack. Given its limited capabilities, it is clear this product is not designed for functional use by a professional speaker or singer, but is a tool to use in role-play as a performer.

CBP rationale

The applicable subheading for the Headset with Microphones will be 9503.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Toy musical instruments and apparatus and parts and accessories thereof.

Full text

NY J82769 April 2, 2003 CLA-2-95:RR:NC:SP:225 J82769 CATEGORY: Classification TARIFF NO.: 9503.50.0000 Kristin Premo Pleasant Company 8400 Fairway Place Middleton, Wisconsin 53562-2554 RE: The tariff classification of Headset with microphones from China Dear Ms. Premo: In your letter dated March 18, 2003 you requested a tariff classification ruling. The sample provided, item # 5300.00, consists of a clip-on pack, handheld microphone and a headset microphone. The clip-on pack, which operates on four triple A batteries, has four buttons that produce sound effects by means of a chip and one button that creates an echo effect. There is also a volume switch, speakers, a belt clip, two microphone jacks, an LED display light, an AUX jack and an on/off button. The hand held microphone requires that a button be pressed and held down in order to operate during the singing or speech. The speakers have a limited range. The two sound effects buttons that actually produce music stay on for about thirty seconds. The speech button has five very short phrases produced sequentially. The special effects button has five sounds produced sequentially. The product can be used as a microphone for speaking, to rap with the appropriate sound effects or to sing along with songs input through the AUX jack. Given its limited capabilities, it is clear this product is not designed for functional use by a professional speaker or singer, but is a tool to use in role-play as a performer. The applicable subheading for the Headset with Microphones will be 9503.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Toy musical instruments and apparatus and parts and accessories thereof. The rate of duty will be free. 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 Alice J. Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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