CLA-2-39:OT:RR:NC:N4:421
Mr. Kenneth A. Ullrich
DBA Audiology Products
4369 Anna Lane
Wenatchee, WA 98801
RE: The tariff classification of earphone covers from China
Dear Mr. Ullrich:
In your letter dated January 3, 2011, you requested a tariff classification ruling.
The sample submitted with your request is described as a disposable audiometer earphone cover. Although you will market the product as a cover for the earphones used in an audiometer to test hearing, it is a general purpose elasticized cover that can be used over any similarly sized headphone earpiece or other circular object. The cover is made of high density polyethylene (HDPE) plastic sheeting and has an elasticized rim. The cover measures approximately 4 ΒΌ inches in diameter in its flattened state and approximately 2 inches in diameter at the elasticized opening.
The applicable subheading for the disposable HDPE earphone cover will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division