CLA-2-85:OT:RR:NC:N1:109

Mr. Thomas Perszyk
Samsin USA, LLC
5711 Fairway Drive
Mason, OH 45040

RE: The tariff classification of Bluetooth Headsets from Korea

Dear Mr. Perszyk:

In your letter dated August 23, 2010 you requested a tariff classification ruling.

The merchandise subject to this ruling is two Bluetooth Headsets. They are identified within the product literature as Telecommunication Eyewear (Models ST-1000 and ST-3000). The Bluetooth wireless headsets are incorporated with a pair of wearable sunglasses. The headset enables the wearer to access Bluetooth enabled cellular telephones for wireless two-way voice communication and receive streaming stereo music playback from Bluetooth enabled music playback devices, such as an MP3 music player, in a completely wireless mode. The control buttons on the headset enable the user to access and make cellular telephone calls and to access, control and listen to music from Bluetooth enabled music devices. The Bluetooth Headsets attenuate environmental noise through the use of dual microphones and noise attenuating Samsin software. GRI 2b states that if a product is a mixture or combination of materials or substance that are, prima facie, classifiable in two or more headings, then GRI 3 applies. This office is of the opinion that this device is a composite good because it is composed of both a wireless Bluetooth headset and wearable sunglasses. Therefore its classification will be governed in accordance with GRI 3. GRI 3 provides that mixtures, composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component, which gives them their essential character. EN VIII to GRI 3b states “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods." Based upon the configuration, use and function of this item it is the opinion of this office that the Bluetooth wireless headset provides the essential character of these items. It is the dominant component by use and appears to be the reason one would purchase these items.

The applicable subheading for the Bluetooth Headsets (Telecommunication Eyewear Models ST-1000 and ST-3000) will be 8517.62.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” The rate of duty will be free.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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