The tariff classification of earbuds from China

N301321 October 29, 2018 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Rosemary Avondet Harmonized Customs Brokers Inc. 221 Sheridan Blvd. Inwood, NY 11096 RE: The tariff classification of earbuds from China Dear Ms. Avondet: In your letter dated October 22, 2018, you requested a tariff classification ruling on behalf of your client, LF Beauty. The item concerned is referred to as the “Carpe DM Tech Taco Earbud”, item # TOA2020. This device is a wired audio earbud set (headphones). They connect to an electronic audio device via their attached audio cable. The applicable subheading for the “Carpe DM Tech Taco Earbud”, item # TOA2020, will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers…: 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 1.2 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 the World Wide Web at https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division