The tariff classification of "Earphones" from China

N009457 May 3, 2007 CLA-2-85:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Mrs. Lorianne Adlinger Import Manager Rite Aid Corporation P.O. Box #3165 Harrisburg, PA 17105 RE: The tariff classification of “Earphones” from China Dear Ms. Adlinger: In your letter dated March 28, 2007, you requested a tariff classification ruling. The merchandise subject to this ruling is referred to in your letter as “Earphones”. It is identified within your letter as Item #953072. This merchandise is a pair of corded earbud earphones. At the end of the cord is a 3.5mm jack, which plugs into an iPod or MP3 player. The earbuds are placed into the users’ ears enabling them to listen to the sound coming from those types of media player devices. A sample of the item was submitted to this office for classification purposes and is being returned to you as per your request. The applicable subheading for the “Earphones” (Item #953072) will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Headphones or earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Other.” The rate of duty will be 4.9 per cent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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