CLA-2-85:S:N:N1:109 883568

Mr. Ken Lacy
KEL International
1838 El Camino Real #111
Burlingame, CA 94010

RE: The tariff classification of Mini Stereo Earphones from Taiwan

Dear Mr. Lacy.:

In your letter dated March 4, 1993, on behalf of U.S. Trade Links, Burlingame, California you requested a tariff classification ruling. The merchandise described in your letter consists of a set of earphones with an additonal spare earphone replacement that are encased in a customized plastic casing which is blister packed ready for sale.

The applicable subheading for the mini stereo earphones will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[h]eadphones, earphones and combined microphone/ speaker sets: [o]ther." The rate of duty will be 4.9 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport