CLA-2-85:OT:RR:NC:N1:109
Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
Attorney at Law
888 Seventh Avenue, Suite 4500
New York, NY 10106
RE: The tariff classification of a stereo headphone from China
Dear Mr. Zelman:
In your letter dated February 14, 2011 you requested a tariff classification ruling on behalf of your client, Fownes Bros & Co.
The merchandise subject to this ruling is a stereo headphone. It is identified within your letter as Style AOLF0051A. A sample of the stereo headphone was furnished for classification purposes and is being returned to you as per your request.
The stereo headphone (Style AOLF0051A) is a combination headphone/earmuff article. There is a speaker within the housing of the left and right side portion that is worn over the user’s ears. The outside portion of each enclosed speaker is covered in material consisting of 80% acrylic and 20% polyester fake fur. When worn over the ears it has an outward appearance of earmuffs, except that this merchandise has electrical connection wires that can plug into an iPod, laptop, MP3 player, or smart phone so that the user can listen to music, sounds, etc., coming from those electronic devices. The headphone imparts the essential character of this item.
The applicable subheading for the stereo headphone (Style AOLF0051A) 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 M. Hackett at (646) 733-3015.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division