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N045149 N0 Ruling Active

The tariff classification of earphone covers from China

Issued December 2, 2008 by U.S. Customs and Border Protection.

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N0 N045149 (December 2, 2008)

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

It is a soft skin made of silicone plastic that fits over an ear bud. The sample is being returned as you requested.

CBP rationale

The applicable subheading for the earphone cover will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N045149 December 2, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Allison Lee Zeiss Deos Group LLC 15 West 37th Street, 6th Floor New York, NY 10018 RE: The tariff classification of earphone covers from China Dear Ms. Zeiss: In your letter dated November 5, 2008, you requested a tariff classification ruling. The sample submitted with your request is identified as an earphone cover. It is a soft skin made of silicone plastic that fits over an ear bud. The sample is being returned as you requested. The applicable subheading for the earphone cover 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

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