The tariff classification of Ear Cushions for Telephone Headsets from China and Taiwan
Issued August 8, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8518.90.8000
Headings: 8518
Product description
This ruling covers two different types of ear cushions for telephone headsets. These ear cushions are identified within your letter as Part Number 17906-XX and Part Number 61917-01. Part Number 17906-XX is made of polyurethane polyester. Part Number 61917-01 is made of silicon rubber. The ear cushions fit onto the hard plastic part of the headset, which fits into the ear, enabling the individual headset user to wear the headset comfortably. Both types of ear cushions are sold with the MX100/103 headsets, as an integral part of each headset. They are also sold as separate units as spares.
CBP rationale
The applicable subheading for the Ear Cushions will be 8518.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones …whether or not mounted in their enclosures; headphones and earphones, … parts thereof: Parts: Other: Other.
Full text
NY J87463 August 8, 2003 CLA-2-85:RR:NC:MM:109 J87463 CATEGORY: Classification TARIFF NO.: 8518.90.8000 Mr. Thomas. Phalen Vice-President - Tax & Customs Plantronics 345 Encinal Street P.O. Box #635 Santa Cruz, CA 95060 RE: The tariff classification of Ear Cushions for Telephone Headsets from China and Taiwan Dear Mr. Phalen: In your letter dated July 14, 2003, you requested a tariff classification ruling. This ruling covers two different types of ear cushions for telephone headsets. These ear cushions are identified within your letter as Part Number 17906-XX and Part Number 61917-01. Part Number 17906-XX is made of polyurethane polyester. Part Number 61917-01 is made of silicon rubber. The ear cushions fit onto the hard plastic part of the headset, which fits into the ear, enabling the individual headset user to wear the headset comfortably. Both types of ear cushions are sold with the MX100/103 headsets, as an integral part of each headset. They are also sold as separate units as spares. The applicable subheading for the Ear Cushions will be 8518.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones …whether or not mounted in their enclosures; headphones and earphones, … parts thereof: Parts: Other: 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 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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