The tariff classification of audio headphones from China

N302512 February 8, 2019 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Dennis Marshall Stillwater Designs Inc. 3100 N. Husband Stillwater, OK 74075 RE: The tariff classification of audio headphones from China Dear Mr. Marshall: In your letter dated January 4, 2019, you requested a tariff classification ruling. The name of the item concerned is “KICKER,” Tabor® Bluetooth Headphone. These headphones incorporate over-the-ear padded stereo speakers, connected by a padded headband. The ear cups incorporate various remote control buttons, i.e. volume, forward, reverse, etc., a hidden microphone, and an auxiliary input jack. Marketing literature describes these devices as “the ultimate combination of comfort and sound quality with Bluetooth streaming so you won't get caught up in cables. The ultra-lightweight design, padded headband and thick ear cushions provide long-lasting comfort perfect for entertaining kids on long trips or just laying down and relaxing. These fully-featured cans meet the needs of any audio enthusiast.” The Tabor® headphones support stereo analog input via their 3.5mm stereo jack. They are useful when used in an area that does not allow Bluetooth, such as an airplane or hospital, or when battery conservation is desired. The applicable subheading for the “KICKER,” Tabor® Bluetooth Headphone will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone…: 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% 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