R03410 R0 Ruling Active

The tariff classification of insulated cord from China

Issued April 5, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8544.41.8000

Headings: 8544

Product description

The item concerned is the iPlug Earbud splitter (C017GA00722). It is a 3.5 mm insulated cord which splits into two, separate insulated cords. The single cord end has a pole plug attached to it and the two, separate split ends each have an earphone plug port attached to them. The purpose of the item is to allow two individuals to hear music, via an ear bud, from one portable music player.

Full text

NY R03410 April 5, 2006 CLA-2-85:RR:NC:N1:112 R03410 CATEGORY: Classification TARIFF NO.: 8544.41.8000 Troy D. Crago Import Specialist, Atico International (USA), Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301-2831 RE: The tariff classification of insulated cord from China Dear Mr. Crago, In your letter dated March 8, 2006, you requested a tariff classification ruling. The item concerned is the iPlug Earbud splitter (C017GA00722). It is a 3.5 mm insulated cord which splits into two, separate insulated cords. The single cord end has a pole plug attached to it and the two, separate split ends each have an earphone plug port attached to them. The purpose of the item is to allow two individuals to hear music, via an ear bud, from one portable music player. The applicable classification subheading for the iPlug Earbud splitter (C017GA00722) will be 8544.41.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “… other insulated conductors, whether or not fitted with connectors … : Other electric conductors, for a voltage not exceeding 80 V: Fitted with connectors: Other”. The rate of duty will be 2.6%. 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 Richard Laman at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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