CLA-2-85:OT:RR:NC:N4:109
David Yeem
International Logistics Manager
Le Technology
3553 North First Street
San Jose, CA 95134
RE: The tariff classification of Bluetooth Headsets from China
Dear Mr. Yeem:
In your letter dated August 12, 2016, you requested a tariff classification ruling.
The products in question are Bluetooth Headsets (Model #’s Leme EB20A and Leme EB30A).
Both models are full sized, earmuff type headsets. Each incorporates two speakers, a microphone and a Bluetooth transceiver module (Bluetooth version 4.0 and 4.1 respectively).
Model # Leme EB20A provides 12 hours of music play back time, 12 hours of talk time and 26.5 days of standby time. It uses a Li-ion polymer battery (rechargeable).
Model # Leme EB30A provides 10 hours of music play back time, 10 hours of talk time and 26.5 days of standby time. It uses a Li-ion polymer battery (rechargeable).
These Bluetooth headsets are composite machines consisting of several machines fitted together to form a whole (speakers, Bluetooth transceiver, and a microphone), which perform complimentary functions described in different headings of Section XVI of the Harmonized Tariff Schedule of the United States (HTSUS). In accordance with Note 3 to Section XVI, composite machines are classified as if consisting only of the component which performs the principal function. It is the opinion of this office that the principal function of the Bluetooth headsets is to receive and transmit radio signals to and from a cell phone and Bluetooth enabled music playback devices to which they are paired.
The applicable subheading for the Bluetooth Headsets (Model #’s Leme EB20A and Leme EB30A) 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…: Machines for the reception, conversion and transmission or regeneration of voice, images or other data…: 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 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