CLA-2-85:OT:RR:NC:N1:109
Ralph Natale, CEO
American Shipping Company Inc.
250 Moonachie Road
Moonachie, NJ 07074
RE: The tariff classification of knit gloves incorporating a Bluetooth transceiver and Knit hats incorporating speakers and microphones from China.
Dear Mr. Natale:
In your letter dated January 9, 2013, you requested a tariff classification ruling on behalf of your client Bullboat USA LLC.
The first item concerned is referred to as the “hi-Call Bluetooth Talking Gloves”. These knit gloves are constructed of 95% acrylic and 5% metal fibers. One of the gloves incorporates electrical components which allow it to transmit and receive via the Bluetooth protocol. There is a microphone installed in the pinky and an earpiece (speaker) installed in the thumb. The wrist of the glove contains a printed circuit board and basic control buttons. This item is compatible with all Bluetooth enabled cellular telephones. It allows the user to access their Bluetooth enabled cellular telephone for wireless two-way communication. The Bluetooth components cannot be removed from the glove.
The second and third items concerned are referred to as the “hi-Hat” and the “hi-Head”. Both of these items are knit hats constructed of 60% acrylic and 40% cotton. They both incorporate removable high performance speakers and come with a wired microphone cable that is used to connect the speakers to an audio source or cellular telephone using a 3.5 mm universal jack. These devices allow the user to listen to music from a variety of audio sources and, if connected to a cellular telephone, allow the user to have a two-way telephone conversation via the attached microphone. The hats impart the support system for the speakers, they incorporate pockets and channels to hold the speakers in the correct position and guide the wires.
The “hi-Call Bluetooth Talking Gloves” are composite goods, consisting of components which are classifiable in two different headings. New York rulings N120188, NY R03690 and NY M85499 provide guidance. Each of these rulings dealt with similar issues, two of the commodities concerned were sunglasses with a built in Bluetooth transceiver and the other commodity concerned was a wrist watch with a built in Bluetooth transceiver. In each case it was decided that the Bluetooth headsets/transceivers provided the essential character of the item. When comparing the knit gloves to the Bluetooth transceiver component, this office is of the opinion that the Bluetooth transceiver provides the essential character of this commodity. Therefore, the “hi-Call Bluetooth Talking Gloves” will be classified in accordance with GRI 3(b).
The applicable subheading for the “hi-Call Bluetooth Talking Gloves” 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: Machines for the reception, conversion and transmission or regeneration of voice, images or other data…: Other.” The general rate of duty will be Free.
The “hi-Hat” and the “hi-Head” are also composite goods consisting of components which are classifiable in two different headings. Headquarters ruling 087161 and New York ruling N074329 classified similar merchandise. One dealt with a hat that incorporated headphones and the other dealt with a hat that incorporated an AM/FM radio. In those rulings it was determined that no single component denoted an essential character. After reviewing the submitted samples in the instant request, this office has come to the same conclusion. Neither the cap nor the speakers/microphone imparts an essential character. Therefore, the “hi-Hat” and the “hi-Head” will be classified in accordance with GRI 3(c).
The applicable subheading for the “hi-Hat” and the “hi-Head” will be 8518.30.2000 , Harmonized Tariff Schedule of the United States (HTSUS), 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 general rate of duty will be 4.9 %.
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 Steven Pollichino at (646) 733-3008.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division