N143216 N1 Ruling Active

The tariff classification of earphone covers from China

Issued January 21, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

Although you will market the product as a cover for the earphones used in an audiometer to test hearing, it is a general purpose elasticized cover that can be used over any similarly sized headphone earpiece or other circular object. The cover is made of high density polyethylene (HDPE) plastic sheeting and has an elasticized rim. The cover measures approximately 4 ¼ inches in diameter in its flattened state and approximately 2 inches in diameter at the elasticized opening.

CBP rationale

The applicable subheading for the disposable HDPE 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

N143216 January 21, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Kenneth A. Ullrich DBA Audiology Products 4369 Anna Lane Wenatchee, WA 98801 RE: The tariff classification of earphone covers from China Dear Mr. Ullrich: In your letter dated January 3, 2011, you requested a tariff classification ruling. The sample submitted with your request is described as a disposable audiometer earphone cover. Although you will market the product as a cover for the earphones used in an audiometer to test hearing, it is a general purpose elasticized cover that can be used over any similarly sized headphone earpiece or other circular object. The cover is made of high density polyethylene (HDPE) plastic sheeting and has an elasticized rim. The cover measures approximately 4 ¼ inches in diameter in its flattened state and approximately 2 inches in diameter at the elasticized opening. The applicable subheading for the disposable HDPE 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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