The tariff classification of iHome® earphones with coverband from an unspecified country

N180427 September 9, 2011 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Mr. Peter Jay Baskin Sharretts, Paley, Carter & Blauvelt, P.C. Seventy-Five Broad Street New York, NY 10004 RE: The tariff classification of iHome® earphones with coverband from an unspecified country Dear Mr. Baskin: In your letter dated August 12, 2011 you requested a tariff classification ruling on behalf of your client, SDI Technologies, Inc. The merchandise subject to this ruling is referred to within your submission as iHome® earphones with coverband. The iHome® earphones with coverband consists of a pair of iHome® stereo earphones packed fitted within a specially fitted earphone case, which is designed to slide around a Smart Cover, a folding magnetic screen cover, for the Apple iPad 2 tablet computer. The Smart Cover may also be used with folio-type cases for many other tablet computers. A sample of the Smart Cover and the iHome® earphones with coverband were furnished. However, the iHome® earphones with coverband will not be imported with the Smart Cover. The Smart Cover was only furnished for illustrative purposes. As such, this ruling will determine the classification of the iHome® earphones with coverband, but not the Smart Cover. The samples are being returned to you as per your request. The earphones are noise-isolating earphones with remote control buttons on the attached cord to play, pause, and select digital audio tracks. The earpieces feature mini drivers inside a metal housing. The earbuds are covered with soft detachable rubber cushions that add comfort, reduce distracting background noise, and provide a quieter environment for undisturbed listening. The earphones are also equipped with a corrosion resistant gold-plated 1/8” input plug at the end of the cord that also houses the remote control buttons. The coverband earphone case consists of a strip of elasticized fabric, measuring approximately 2 1/8” wide, which has been permanently sewn together into a loop. At the back of the loop, a second strip of identical fabric, of the same width and approximately 9” long, has been sewn along all four edges. On the front of the loop, a three-sided flap approximately 8” long and 1 3/4” wide has been cut and a zipper closure has been sewn in to allow the resulting compartment to be securely closed. The compartment is lined with a plaid fabric with two 3/4” button-like holders sewn in at either end. The pair of earphones is mounted around the two button-like holders to secure the earphones firmly in place. The case is specially fitted to contain the earphones and is suitable for long term use with the earphones. This case is not the type that would give the whole, the iHome® earphones with coverband, its essential character. As such, in accordance with General Rule of Interpretation (GRI) 5(a) the case is not classified separately, but, rather, classified along with the iHome® earphones with coverband. The applicable subheading for the iHome® earphones with coverband 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