N243011 N2 Ruling Active

The tariff classification of an Earphone Craft Kit from China

Issued June 20, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8518.30.2000

Headings: 8518

Product description

The item concerned is referred to as the Color Glo, Glow in the Dark Earphone Kit. This item is a craft kit comprised of 5 Skeins of colored plastic Glo Thread, 25 Glo Beads, 2 Pairs of earphones (earbuds), 8 Round earbud Stickers and instruction manual. These components are packaged together ready for retail sale. In use, the Glo thread, Glo beads and Glo Stickers would be used to decorate the earbuds. The Glo Thread would be braided around the electrical wiring of the earbuds. The Glo beads would be placed on the Glo Thread as it was being braided, the Glo Stickers would be adhered to the backs of the earbuds. This combination of goods will be considered a set for tariff classification purposes, with the essential character being imparted by the earbuds.

CBP rationale

The applicable subheading for the Color Glo, Glow in the Dark Earphone Kit will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Headphones and earphones…: Other.

Full text

N243011 June 20, 2013 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Mr. Dominick A. Gatto Schenker Inc. 150 Albany Ave. Freeport, NY 11520 RE: The tariff classification of an Earphone Craft Kit from China Dear Mr. Gatto: In your letter dated June 11, 2013, you requested a tariff classification ruling. The item concerned is referred to as the Color Glo, Glow in the Dark Earphone Kit. This item is a craft kit comprised of 5 Skeins of colored plastic Glo Thread, 25 Glo Beads, 2 Pairs of earphones (earbuds), 8 Round earbud Stickers and instruction manual. These components are packaged together ready for retail sale. In use, the Glo thread, Glo beads and Glo Stickers would be used to decorate the earbuds. The Glo Thread would be braided around the electrical wiring of the earbuds. The Glo beads would be placed on the Glo Thread as it was being braided, the Glo Stickers would be adhered to the backs of the earbuds. This combination of goods will be considered a set for tariff classification purposes, with the essential character being imparted by the earbuds. The applicable subheading for the Color Glo, Glow in the Dark Earphone Kit will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Headphones and earphones…: Other.” The general rate of duty will be 4.9%. 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 Steven Pollichino at (646) 733-3008. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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