The tariff classification of polyester ear warmers with stereo headphones from China

N012067 June 22, 2007 CLA-2-85:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Ms. Barbara DeBord Certified Customs Specialist ETB Corp. 7504 Connelley Drive Suite H-J Hanover, MD 21076 RE: The tariff classification of polyester ear warmers with stereo headphones from China Dear Ms. DeBord: In your letter dated May 28, 2007, you requested a tariff classification ruling, on behalf of your client 180’s LLC. The merchandise subject to this ruling is polyester ear warmers with stereo headphones. A sample of the item was submitted for classification purposes and is being returned as per your request. The polyester ear warmers with stereo headphones consist of stereo headphones encased in man made fiber. The fiber that surrounds the stereo headphones is made of a 100% polyester shell, a 100% polyester lining, and a binding of 95% nylon and 5% spandex. The retail packing identifies this item as 180s® STEREO HEADPHONES™ and is compatible with all MP3 players. A visit to your client’s website “180s.com” states the following about this item: “Tec fleece ear warmers with stereo headphones rock and roll – 180s innovatively fuses the warmth of an ear warmer with the crystal clear sound of headphones.” The stereo headphones themselves are not removable from the fleece material they are encased in. When worn outdoors, the fleece material protects the user’s ears from cold temperatures while listening to music, etc., coming from the headphones. You indicate in your letter that you believe that the ear warmers should be classified under subheading Harmonized Tariff Schedule of the United States (HTSUS) 6117.80.9540, which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other: Of man-made fibers: Other.” However, the 180s® STEREO HEADPHONES™ are not made up clothing accessories knitted or crocheted nor are they parts of garments or parts of clothing accessories. Based on the actual testing of the submitted sample, The 180s® STEREO HEADPHONES™ are fully functioning headphones. Also, as evidenced by the retail packaging and the “180s.com” website, this item is marketed as stereo headphones. Headphones are provided for eo nominee within the HTSUS and are classified under subheading 8518.30. As such, 6117.80.9540 is inapplicable. The applicable subheading for the polyester ear warmers with stereo headphones (180s® STEREO HEADPHONES™) will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Headphones and 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 percent 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