R00209 R0 Ruling Active

The tariff classification of an AT&T Cordless /Cellular Headset EH 500 from China

Issued April 26, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8518.30.2000

Headings: 8518

Product description

The descriptive literature submitted describes the item as an AT&T Cordless/Cellular Headset EH 500. This item enables the user to speak and listen during a cellular telephone conversation hands-free. It features an over the ear design, which easily adjusts to fit over either ear. It consists of a universal 2.5mm plug, a volume control adjustment, a mute button and a clothing clip.

CBP rationale

The applicable subheading for the AT&T Cordless/Cellular Headset EH 500 will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Other.

Full text

NY R00209 April 26, 2004 CLA-2-85:RR:NC:MM:109 R00209 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Mr. Hector Flores Import Supervisor Advanced American Telephones 1143 SBC Center Parkway San Antonio, TX 78247 RE: The tariff classification of an AT&T Cordless /Cellular Headset EH 500 from China Dear Mr. Flores: In your letter dated March 25, 2004, you requested a tariff classification ruling. The descriptive literature submitted describes the item as an AT&T Cordless/Cellular Headset EH 500. This item enables the user to speak and listen during a cellular telephone conversation hands-free. It features an over the ear design, which easily adjusts to fit over either ear. It consists of a universal 2.5mm plug, a volume control adjustment, a mute button and a clothing clip. The applicable subheading for the AT&T Cordless/Cellular Headset EH 500 will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “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 4.9 percent ad valorem. 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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