CLA-2-95:OT:RR:NC:N4:424

Ms. Deborah Stern
Sandler, Travis & Rosenberg, P.A.
1000 NW 57th Court
Miami, FL 33126

RE: The tariff classification of a video game accessory from China

Dear Ms. Stern:

In your letter dated June 11, 2012, you requested a tariff classification ruling.

Photographs and descriptive literature regarding three styles of Microsoft’s Xbox 360 Wireless Headsets were received with your inquiry. The three styles of headsets are designated by SKU series B4E, B4F and P6F. Each of the headsets uses a proprietary communication method which allows it to only operate with an Xbox 360 game console along with Xbox Live membership. The headsets can not operate with any other device; they are solely designed for the Xbox 360 game console. The applicable subheading for Microsoft’s Xbox 360 Wireless Headsets, SKU series B4E, B4F and P6F, will be 9504.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Video game consoles and machines, articles for arcade, table or parlor games…: Video game consoles and machines, other than those of subheading 9504.30, and parts and accessories thereof.” 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 James Forkan at (646) 733-3025.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division