The tariff classification of headphone, earpads, earphone, microphone plug mount from China

NY J86357 July 23, 2003 CLA-2-85:RR:NC:MM:109 J86357 CATEGORY: Classification TARIFF NO.: 8518.10.8030; 8518.30.2000; 8518.90.8000 Ms. Roxane Peiffer Norman G. Jensen, Inc. 3050 Metro Drive Suite #300 Minneapolis, MN 55425 RE: The tariff classification of headphone, earpads, earphone, microphone plug mount from China Dear Ms. Peiffer: In your letter dated June 6, 2003, you requested a tariff classification ruling on behalf of Williams Sound Corporation of Eden Prairie, Minnesota. The merchandise is described in your letter as: A - A pair of black Headphones, (HED 021) B - A pair of Black Earpads (HED 023) C - Foam Windscreen (WND 002) D - Dual Mount Earbud (EAR 014) E - Earbud Replacement Pads (EAR 015-10) F - Microphone Plug Mount (MIC 014) A - Headphone (HED 021) - is a deluxe folding headphone that has folding earpieces and a single cord with mono 3.5mm plug that can be used with any single receiver B - Headphone Earpads (HED 023) - are earpads for the Headphone (HED 021) C - Foam Windscreen (WND 002) - is a cushion part that fits on the tip of the Microphone Plug Mount D - Dual Mini Earbuds (EAR-014) - are foam cushions that fit in the outer part of the ear. These cushions are replaceable E - Earbud Replacement Pads (EAR015-10) - are washable foam cushions for use with the Mini Earbuds F - Plug Mount Microphone (MIC 014) - is all directional condenser 3.5mm plug with no cord. It is an unbalanced condenser in a two-wire configuration. The tip is positive DC and positive audio, the sleeve is ground A sample of each of the items was submitted to this office for the purpose of tariff classification and all items are being returned to you as per your request. The applicable subheading for the Headphone (HED 021) will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Headphones and earphones, whether or not combined with microphone and one or more loudspeakers; Other.” The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the Headphone Earpads will be 8518.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Headphones and earphones, whether or not combined with microphone and one or more loudspeakers; Parts: Other: Other.” The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the Foam Windscreen (WND 002) will be 8518.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Headphones and earphones, whether or not combined with microphone and one or more loudspeakers; Parts: Other: Other.” The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the Dual Mini Earphone (EAR 014) will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Headphones and earphones whether or not combined with a microphone and one or more loudspeakers; Other.” The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the Earpads will be 8518.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Headphones and earphones, whether or not combined with microphone and one or more loudspeakers; Parts: Other: Other.” The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the Microphone Plug Mount will be 8518.10.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphone and stands therefor; loudspeakers, whether or not mounted in their enclosures… Microphones and stands therefor; Other: Microphones.” 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 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division