The Tariff Classification of A PC Speaker/Headset Switch Adapter from China.Dear Mr. Phalen:
Issued November 5, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8537.10.9070
Headings: 8537
GRI rules applied: GRI 3(a)
Product description
As indicated by the submitted literature, the PC Speaker/Headset Switch Adapter, part number 62085-01, is designed to let the computer user switch the signal from room speakers to the headphone speakers. All the cables from the room speaker and headphone plug into the jacks in the back of the switch adapter. The switch adapter plugs into the sound card of the computer. You indicate that the switch adapter should be classified in subheading 8473.30.5000 as parts and accessories suitable for use solely or principally with the machines of heading 8469 to 8472. While this switch adapter might be considered an accessory for an ADP machine, GRI 3(a) says that headings which provide the most specific description shall be preferred over headings providing a more general description. Heading 8537 is considered a more specific description than that of heading 8473, which provides for “parts and accessories….”.
CBP rationale
The applicable subheading for the PC Speaker/Headset Switch Adapter will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for other boards, panels .
Full text
NY J89008 November 5, 2003 CLA-2-85:RR:NC:1: 112 J89008 CATEGORY: Classification TARIFF NO.: 8537.10.9070 Mr. Thomas W. Phalen Plantronics, Inc. 345 Encinal Street P.O. Box 635 Santa Cruz, CA 95060 RE: The Tariff Classification of A PC Speaker/Headset Switch Adapter from China. Dear Mr. Phalen: In your letter dated October 3, 2003, you requested a tariff classification ruling. As indicated by the submitted literature, the PC Speaker/Headset Switch Adapter, part number 62085-01, is designed to let the computer user switch the signal from room speakers to the headphone speakers. All the cables from the room speaker and headphone plug into the jacks in the back of the switch adapter. The switch adapter plugs into the sound card of the computer. You indicate that the switch adapter should be classified in subheading 8473.30.5000 as parts and accessories suitable for use solely or principally with the machines of heading 8469 to 8472. While this switch adapter might be considered an accessory for an ADP machine, GRI 3(a) says that headings which provide the most specific description shall be preferred over headings providing a more general description. Heading 8537 is considered a more specific description than that of heading 8473, which provides for “parts and accessories….”. The applicable subheading for the PC Speaker/Headset Switch Adapter will be 8537.10.9070, Harmonized Tariff Schedule of the United States (HTS), which provides for other boards, panels ..., equipped with two or more apparatus of heading 8535 or 8536, for the control or distribution of electricity, for a voltage not exceeding 1000 V. The rate of duty will be 2.7 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 David Curran at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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