CLA-2-85:RR:NC:MM:109 J87463
Mr. Thomas. Phalen
Vice-President - Tax & Customs
Plantronics
345 Encinal Street
P.O. Box #635
Santa Cruz, CA 95060
RE: The tariff classification of Ear Cushions for Telephone Headsets from China and Taiwan
Dear Mr. Phalen:
In your letter dated July 14, 2003, you requested a tariff classification ruling.
This ruling covers two different types of ear cushions for telephone headsets. These ear cushions are identified within your letter as Part Number 17906-XX and Part Number 61917-01. Part Number 17906-XX is made of polyurethane polyester. Part Number 61917-01 is made of silicon rubber. The ear cushions fit onto the hard plastic part of the headset, which fits into the ear, enabling the individual headset user to wear the headset comfortably. Both types of ear cushions are sold with the MX100/103 headsets, as an integral part of each headset. They are also sold as separate units as spares.
The applicable subheading for the Ear Cushions will be 8518.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones …whether or not mounted in their enclosures; headphones and earphones, … parts thereof: Parts: Other: Other.” The rate of duty will be 4.9 percent ad valorem.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division