CLA-2-85:OT:RR:NC:N1:108
Ms. Una Sidlik
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a headphone system from China.
Dear Ms. Sidlik:
In your letter dated January 20, 2010, on behalf of CVS/pharmacy, you requested a tariff classification ruling. Sample is being returned as requested.
The subject merchandise, based on the submitted sample, is referred to as the “Zone 4 in 1 Wireless Headphones” (item number 767330). This headphone system consists of the following: a battery-operated headphone set with a built-in radio receiver, a telescopic antenna, a power switch and volume tuner, a reset button, a scan button, a power indicator light, an audio-cable socket, and a battery compartment; a battery-operated transmitter incorporating an AUX jack for audio input, left and right RCA jacks, a power switch, a power indicator light, and a battery compartment; an audio cable and a RCA cable; and an instruction manual.
It is stated that the headphones, with a radio frequency range of 83-108 MHz, can wirelessly operate as an FM radio receiver when resetting to scan for a radio station; and it can then be reset for wireless reception from various electronic devices with audio output, such as a television, computer, CD player or DVD player. Further, this device, which can operate as wired headphones with use of its audio cable, is designed for online chatting by providing a listening environment for Internet voice chatting.
This merchandise, which will be imported in a retail-packed condition, is considered to be a set for tariff classification purposes, with the essential character being imparted by the headphones. Moreover, there is no one component of the headphones, being a composite machine, that is found to perform the principal function of this device.
Where it is not possible to determine the principal function, and where, as provided in Note 3 to Section XVI of the Harmonized Tariff Schedule of the United States, the context does not otherwise require, it is necessary to apply General Interpretative Rule 3(c). In such cases, classification shall be under the heading (in this instance, heading 8527, HTSUS) which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for this headphone system will be 8527.19.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Radiobroadcast receivers capable of operating without an external source of power: Other: Other: FM only or AM/FM only. The rate of duty will be 3 percent ad valorem.
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 Lisa Cariello at (646) 733-3014.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division