The tariff classification of aviation headset cables from the Philippines

N359116
March 4, 2026
CLA-2-85:OT:RR:NC:N2:220
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 the Philippines Dear Ms. Ratto: In your letter dated February 24, 2026, you requested a tariff classification ruling. There are three items at issue in this request, which you state are cables specifically used with the Delta Zulu Headset. The first item is described as Cable, Lower, Dual GA, part number 300-00050-002.A2. This cable is comprised of a length of insulated cable with a 5POS connector on one end and two stereo plugs, one for audio input and one for audio output, on the other end. The subject cable is intended to electrically connect the headset’s control box with the aircraft’s intercom. You state the cable only delivers audio signals and does not transmit power. The second item is described as Cable, Lower, U-174, part number 300-00051-000.A6. This cable is comprised of a length of insulated cable with a 5POS connector on one end and a FG 70SP-4 connector on the other end. The subject cable is intended to electrically connect the headset’s control box with the aircraft’s intercom. You state the cable only delivers audio signals and does not transmit power. The third item is described as Cable, Lower, Panel, part number 300-00052-000.A7. This cable is comprised of a length of insulated cable with a 5POS connector on one end and a 6 POS Hybrid circular connector on the other end. The subject cable is intended to electrically connect the headset’s control box with the aircraft’s intercom. We note that this cable is designed to deliver various electrical signals including audio and power. The applicable subheading for the Cable, Lower, Dual GA, part number 300-00050-002.A2 and Cable, Lower, U-174, part number 300-00051-000.A6 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 1,000 V: Fitted with connectors: Other: Of a kind used for telecommunications.” The general rate of duty will be Free. The applicable subheading for the Cable, Lower, Panel, part number 300-00052-002.A7 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 the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 Gary Chaffee at [email protected].
Sincerely,
(for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division