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N233206 N2 Ruling Active

The tariff classification of ear plugs from China

Issued October 10, 2012 by U.S. Customs and Border Protection.

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N2 N233206 (October 10, 2012)

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The products are identified as EarPeace ear plugs. The plugs are designed to minimize the volume of sounds without distortion. They are made of silicone plastic with a narrow hole through the center of the plug to allow a reduced amount of sound to enter. The plugs are intended to protect one’s hearing at live music concerts, night clubs or other locations with loud music or sounds over extended periods. The ear plugs do not contain any electronics.

CBP rationale

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

Full text

N233206 October 10, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. John Clark Licito LLC 1615 Kenyon Street, NW #58 Washington, DC 20010 RE: The tariff classification of ear plugs from China Dear Mr. Clark: In your letter dated September 11, 2012, you requested a tariff classification ruling. The products are identified as EarPeace ear plugs. The plugs are designed to minimize the volume of sounds without distortion. They are made of silicone plastic with a narrow hole through the center of the plug to allow a reduced amount of sound to enter. The plugs are intended to protect one’s hearing at live music concerts, night clubs or other locations with loud music or sounds over extended periods. The ear plugs do not contain any electronics. The applicable subheading for the EarPeace ear plugs 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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