CLA-2-85:OT:RR:NC:N2:109
Brenda J. Mikell
Customs Compliance Manager
Kuehne + Nagel Inc.
10 Exchange Place
20th Floor
Jersey City, NJ 07302
RE: The tariff classification of a gaming headphone set from China
Dear Ms. Mikell:
In your letter dated June 30, 2017, you requested a tariff classification ruling.
The item concerned is referred to as the “XO Four Stealth” gaming headphone set. This set consists of a wired headset, a detachable microphone and an adapter unit (audio controller).
The wired headset incorporates two large padded ear cups (speakers), a microphone connection port and an approximately 3 foot length of audio cable terminated by a standard 3.5mm, 4 conductor, TRRS audio plug. This plug would allow the headset to be used with a variety of audio sources.
The adapter unit incorporates a 3.5mm audio port, a proprietary connector that allows it to be electrically connected to a gaming system hand controller and a variety of control buttons (i.e. bass boost, game/chat balance, mute, master volume). The adapter unit/audio controller allows you to connect the headset to a gaming controller (game controllers do not have an audio port) while also providing additional audio control functions. This proprietary adapter/audio controller uses the transfer of digital data to connect to the gaming controller. The digital data is decoded into security, control and audio signals.
The detachable microphone consists of a microphone attached to an approximately 5 inch length of audio cable which is terminated by a standard 3.5mm, 3 conductor, TRS plug connector. The microphone would be plugged into the headset to form a telecommunication style of headset.
In your ruling request you suggest that the “XO Four Stealth” gaming headset and audio controller attachment be classified in Chapter 95 as video game consoles and machines. However, although advertised as “Designed for XBOX” the headset can be used independently of the game. Furthermore, the headset and adapter/audio controller attachment are used in conjunction with the remote control device which is specifically excluded from Chapter 95 by application of Chapter Note 1(m) which states, “This chapter does not cover….. radio remote control apparatus or cordless infrared remote control devices.”
It is the opinion of this office that the headset, microphone and adapter/audio controller form a “functional unit”, as defined in Note 4 to Section XVI, HTS. These components contribute to the function of translating an electrical signal into an audible sound and translating an audible sound into an electrical signal, intended for use with a particular gaming system.
The applicable subheading for the “XO Four Stealth” gaming headphone set 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…:.” The rate of duty will be 2.4%.
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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division