The tariff classification of an earphone with cord control and an earphone cord control with a splitter from China

N139795 January 10, 2011 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Ms. Jane Jewett Talus Corp. 470 Riverside Street Portland, Maine 04103 RE: The tariff classification of an earphone with cord control and an earphone cord control with a splitter from China Dear Ms. Jewett: In your letter dated December 15, 2010 you requested a tariff classification ruling. The merchandise subject to this ruling is an earphone with cord control and an earphone with cord control with a splitter. A sample of each was furnished for classification purposes and is being returned to you as per your request. The earphone with cord control consists of two earbuds connected to an electrical cord with a plug at the end. The plug is inserted into an outlet on a listening device enabling the user to listen to music or sounds. The earphone with cord control is imported with a piece of rubber with holes in it for storing the earbuds when not in use. The earphone with cord control with a splitter is identical to the earphone with cord control except that it is imported with a splitter attached. The splitter enables more than one earphone with cord control to be connected to the splitter so that when the plug at the end of the splitter is placed into a listening device two people can listen at the same time. The earphone with cord control imparts the essential character of this item. The applicable subheading for the earphone with cord control and the earphone with cord control with a splitter 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