The tariff classification of audio headphone and knit glove set from China
Issued August 23, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8518.30.2000, 6116.93.8800
Product description
The item concerned is a packaged set which includes an audio headset and a pair of polyester knit gloves. At the time of importation these items will be packaged together in a plain polybag. The audio headphones are covered in Acrylic fabric. The fabric covered headphones are intended to resemble ear muffs. The knit gloves are made from 100% polyester. The combination of an audio headset and knit gloves packaged within a plain polybag does not constitute a retail set as is provided for by the General Rules of Interpretation (GRI’s). As such each item must be classified separately.
CBP rationale
The applicable subheading for the audio headset 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…: Other. The applicable subheading for the knit polyester gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes.
Full text
N244558 August 23, 2013 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 6116.93.8800, 8518.30.2000 Adrian Boslooper Import Manager Air Tiger Express (USA) Inc. 149-09 183rd Street Springfield Gardens, NY 11413 RE: The tariff classification of audio headphone and knit glove set from China Dear Mr. Boslooper: In your letter dated July 26, 2013, you requested a tariff classification ruling. The item concerned is a packaged set which includes an audio headset and a pair of polyester knit gloves. At the time of importation these items will be packaged together in a plain polybag. The audio headphones are covered in Acrylic fabric. The fabric covered headphones are intended to resemble ear muffs. The knit gloves are made from 100% polyester. The combination of an audio headset and knit gloves packaged within a plain polybag does not constitute a retail set as is provided for by the General Rules of Interpretation (GRI’s). As such each item must be classified separately. The applicable subheading for the audio headset 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…: Other.” The rate of duty will be 4.9%. The applicable subheading for the knit polyester gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes.” The rate of duty will be 18.6%. 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 classification of the knit polyester gloves please contact National Import Specialist Dianne Wickware at (646) 733-3271. For all other issues please contact National Import Specialist Steven Pollichino at (646) 733-3008. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division
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