N211416 N2 Ruling Active

The tariff classification of a hands free phone holder from China

Issued April 11, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The headset is molded from acrylonitrile butadiene styrene (ABS) plastic. The device is designed to be worn on the head and adjusts to different sizes. It does not contain any electronics. The suction cup can hold a standard cell phone, a smart phone or even a landline phone. The suction cup grips and holds the phone allowing the user to have both hands free during phone conversations. Two headsets and four suction cups will be packaged in a blister pack and sold together.

CBP rationale

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

Full text

N211416 April 11, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Jennie Crossley Allstar Marketing Group 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of a hands free phone holder from China Dear Ms. Crossley: In your letter dated March 27, 2012, you requested a tariff classification ruling. The “GoJo™ Hands Free Adjustable Headset” is an adjustable headset with a suction cup at one end. Photographs depicting the hands free phone holder were submitted with your letter. The headset is molded from acrylonitrile butadiene styrene (ABS) plastic. The device is designed to be worn on the head and adjusts to different sizes. It does not contain any electronics. The suction cup can hold a standard cell phone, a smart phone or even a landline phone. The suction cup grips and holds the phone allowing the user to have both hands free during phone conversations. Two headsets and four suction cups will be packaged in a blister pack and sold together. The applicable subheading for the hands free phone holder 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, Thomas J. Russo Director National Commodity Specialist Division

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