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N357422 N3 Ruling Active

The tariff classification of aviation headset cables from China

Issued January 13, 2026 by U.S. Customs and Border Protection.

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N3 N357422 (January 13, 2026)

Tariff classification

HTS codes: 8544.42.2000, 8544.42.9090

Headings: 8544

Product description

There are three items at issue with this request, which

CBP rationale

The applicable subheading for the cables, part numbers 300-00027-001.A and 300-00028-000.A1, will be 8544.42.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Other electric conductors, for a voltage not exceeding 1,000V: Fitted with connectors: Other: Of a kind used for telecommunications. The applicable subheading for cable, part number 300-00029-000.A1, will be 8544.42.9090, HTSUS, which provides for “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Other: Other.

Full text

N357422
January 13, 2026
CLA-2-85:OT:RR:NC:N2:212
CATEGORY: Classification
TARIFF NO.: 8544.42.2000; 8544.42.9090
Madison Ratto Lightspeed Aviation 6135 Jean Road Lake Oswego, OR 97035 RE: The tariff classification of aviation headset cables from China Dear Ms. Ratto: In your letter dated December 31, 2025, you requested a tariff classification ruling. There are three items at issue with this request, which you state are cables specifically used with the Tango aviation headset. The first cable is identified as the Cable, Lower, Dual Plug, Tango, part number 300-00027-001.A. The subject cable is comprised of a length of insulated wire with a 5-POS connector at one end split into two stereo plugs at the other. The cable is meant to connect the headset to the aircraft’s intercom system allowing the pilot to communicate within the aircraft as well as with air traffic control. We note that the cable only delivers audio signals and does not carry electrical power. The second item is identified as the Cable, Lower, U-174 Tango, part number 300-00028-000.A1. This cable is comprised of a length of insulated cable conductor with a 5-POS connector at one end and a single stereo plug at the other. The cable is meant to connect the headset to the aircraft’s intercom system allowing the pilot to communicate within the aircraft as well as with air traffic control. We note that the cable only delivers audio signals and does not carry electrical power. The third cable is identified as the Cable, Lower, Panel Power Tango, part number 300-00029-000.A1. This cable is comprised of a length of insulated conductor terminated at one end with a 5-POS connector and a 6-POS circular connector at the other. The subject cable is meant to connect the headset to the control panel of the aircraft, delivering both audio and electrical power to the headset. The applicable subheading for the cables, part numbers 300-00027-001.A and 300-00028-000.A1, will be 8544.42.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Other electric

conductors, for a voltage not exceeding 1,000V: Fitted with connectors: Other: Of a kind used for telecommunications.” The general rate of duty will be Free. The applicable subheading for cable, part number 300-00029-000.A1, will be 8544.42.9090, HTSUS, which provides for “Insulated (including enameled or anodized) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fiber cables, made up of individually sheathed fibers, whether or not assembled with electric conductors or fitted with connectors: Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Other: Other.” The general rate of duty will be 2.6% ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at [email protected].
Sincerely,
(for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division

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