The tariff classification of a headset from China

NY R00052 January 22, 2004 CLA-2-85:RR:NC:1:112 R00052 CATEGORY: Classification TARIFF NO.: 8543.89.9695 Mr. Jeff Malkin PhoneBites, Inc. 1585 Folsom Street San Francisco, CA 94103 RE: The tariff classification of a headset from China Dear Mr. Malkin: In your letter dated December 26, 2003 you requested a tariff classification ruling. As indicated by the submitted information, the headset is designed to allow a person using a telephone to interject stored sound bytes into the conversation. It is comprised of an earbud, a microphone, and an audio playback unit. In operation, the headset is plugged into the telephone and the user selects a particular sound from several available possibilities. When activated, the sound is audible to both parties on the telephone. The applicable subheading for the headset will be 8543.89.9695, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical machines and apparatus, …, not specified or included elsewhere in Chapter 85, HTS. The rate of duty will be 2.6 percent ad valorem. While this headset is used in conjunction with telephone apparatus, it cannot be classified in either headings 8517 or 8518 since its function and physical construction are beyond the legal scope of those tariff headings. 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 David Curran at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division