CLA-2-85:OT:RR:NC:N1:109
Mr. Benjamin M. Bidwell
C.H. Robinson Worldwide, Inc
1250 W. Artesia Blvd.
Compton, CA 90220-5306
RE: The tariff classification of a PC Gaming Headset, “Psyko 5.1” from China
Dear Mr. Bidwell:
In your letter dated March 12, 2010, on behalf of Psyko Audio Labs, Inc., you requested a tariff classification ruling.
You submitted a sample of a PC Gaming Headset, which is being returned to you as per your request.
The merchandise under consideration is referred to as a PC Gaming Headset. The merchandise consists of large ear cushioned headphones with a microphone attachment. It is meant to be used with a PC and is designed to provide 3D audio simulation to its PC users. The headset and microphone can also be used for general PC use including the use of Internet phone to communicate with people around the globe.
The PC Gaming Headset, which is marketed as “Psyko 5.1”, includes the PC headset, PC Amp, PC Mic Boom, wall power adapter and an owner’s manual. The PC Amp features two large knobs, one controlling the volume and the other controlling the level of the bass.
The applicable subheading for the PC Gaming Headset, “Psyko 5.1” 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 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 Hackett at (646) 733-3015.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division