The tariff classification of noise reduction earmuffs from Taiwan.
Issued May 22, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9980
Headings: 3926
Product description
The earmuffs (Model 2AAG5) are used for noise reduction and have a noise reduction rating of 24 decibels. The ear cushions, ear cups, headband and cover are composed of plastics. The frames on which the ear cups pivot are composed of stainless steel wire. The essential character is imparted by the plastics, which predominate overwhelmingly over the stainless steel in weight, value, bulk, and function. The earmuffs do not contain any electronic components.
CBP rationale
The applicable subheading for the noise reduction earmuffs will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.
Full text
N028204 May 22, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Latrice Hogan W.W. Grainger, Inc. 100 Grainger Parkway Lake Forest, IL 60045-5201 RE: The tariff classification of noise reduction earmuffs from Taiwan. Dear Ms. Hogan: In your letter dated May 7, 2008, you requested a tariff classification ruling. A sample was provided with your letter. The earmuffs (Model 2AAG5) are used for noise reduction and have a noise reduction rating of 24 decibels. The ear cushions, ear cups, headband and cover are composed of plastics. The frames on which the ear cups pivot are composed of stainless steel wire. The essential character is imparted by the plastics, which predominate overwhelmingly over the stainless steel in weight, value, bulk, and function. The earmuffs do not contain any electronic components. The applicable subheading for the noise reduction earmuffs will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Protest and Application for Further Review No 3005-15-100038; Classification of “Acupressure Massage Mat” encasements
-task the various Railblaza accessories into a single port. The port features a slide locking mechanism that permits the user to mount, lock and remove the Railblaza accessory in place on the hull of a vessel. All of the accessories are constructed of plastic materials.
The tariff classification of a hospital patient care set from China
Revocation of NY 888345, dated August 10, 1993, NY C84082, dated February 27, 1998, and NY 885120, dated May 12, 1993. Tariff classification of an anti-theft device with an ink cartridge.
The tariff classification of a plastic scrapbook storage case from China
The tariff classification of Sweet Ink Tattoo Kit from China
The tariff classification of plastic geogrids from China.
The tariff classification of plastic heat shrink tubing from China
The tariff classification of plastic color coding identifier parts from Germany
The tariff classification of a hair kit from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →