CLA-2-85:RR:NC:MM:109 M80315

Ms. Linda Lauro
Vice President Administration
Commonwealth Toy & Novelty Company, Inc.
45 West 25th Street
5 th Floor
New York, NY 10010

RE: The tariff classification of a soft plush toy headphone incorporating speakers from China, Indonesia & Hong Kong

Dear Ms. Lauro:

In your letter dated February 1, 2006, you requested a tariff classification ruling.

The merchandise subject to this request is identified in your letter as iPALS plush/soft toy headphone with speakers. You have stated in your letter that you will be importing these plush/soft toy headphones in various style numbers, colors, characters and designs. A sample of Style #17469 was submitted to this office for classification purposes. Each earphone portion, which is placed against one’s ears, consists of a plush animated lion’s heads, with whiskers and fur around the lion’s head. This amusing style headphone plugs into an iPOD or MP3 player enabling the user to listen to music through the speakers. The headphone imparts the essential character of this item.

The applicable subheading for the soft plush toy headphone incorporating speakers 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 rate of duty will be 4.9 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

Articles classifiable under subheading 8518.30.20, HTSUS, which are products of Indonesia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at and search for the term "GSP".

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 Linda M. Hackett at 646-733-3015.


Robert B. Swierupski
National Commodity
Specialist Division