CLA-2-85:OT:RR:E:NC:N1:109
Ms. Becky Delsing
Best Buy Purchasing LLC
7601 Penn Ave S
Richfield MN 55122
RE: The tariff classification of a “RocketFish” wired headset from China
Dear Ms. Delsing:
In your letter dated May 8, 2009, you requested a tariff classification ruling.
The merchandise subject to this ruling is the “RocketFish” wired headset. It is identified within your submission as Model # RF-GPS3007. It is connected to a computer via a USB wire. The headset is designed to fit over the head and has a foam covered ear pad and a temple pad that is placed on the user’s temple for stability. There is a boom type foam padded microphone extending down from the speaker. The headset allows the user to privately listen to sounds while connected to the computer or a gaming console and the microphone allows the user to communicate a voice command while playing a game on a computer. There is also a volume control connected to a clip so the user can clip the volume control on their clothing for easy use.
You suggested that the classification of the "RocketFish" wired headset (Model # RF-GPS3007) should be subheading 9504.90.4000 of the Harmonized Tariff Schedule of the United States (HTSUS). Subheading 9504.90.4000 provides for “Other: Game machines, other than those operated by coins, banknotes (paper currency), discs or similar articles; parts and accessories thereof.” However, while your letter states that the "RocketFish" wired headset (Model # RF-GPS3007) is used with the Sony Play Station 3 (PS3) gaming system, it is not exclusively for use with the gaming console "Play Station 3." There is nothing about this product that prevents it from being used with other devices, such as a computer for other types of gaming or for voice over Internet protocol (VOIP). In addition, this item does not have any unique or distinguishing features that would separate it from other wired headsets that connect to a computer. The "RocketFish" wired headset (Model # RF-GPS3007) may be used with a computer for various activities, such as gaming or networking, as well as for use with the "Play Station 3." Wired headsets are provided for in heading 8518. As such, subheading 9504.90.1000 is inapplicable.
The applicable subheading for the "RocketFish" wired headset (Model # RF-GPS3007) 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…: 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 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 Linda M. Hackett at (646) 733-3015.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division