CLA-2-85:OT:RR:NC:N1:112
Ms. Pam Reeder
Attorney in Fact
Evans and Wood & Co., Inc.
900 Town and Country, Ste 150
Houston, TX 77024
RE: The tariff classification of headphone extension kits from China
Dear Ms. Reeder:
In your letter, which was received by this office on November 19, 2012, you requested a tariff classification ruling on behalf of your client, Jasco Products Company. Two sample kits were provided with your letter. The samples are being returned as you requested.
The items in question are three headphone extension kits, model #’s 73823, 20660 and 33823. All three kits contain essentially the same components; the only difference is the packaging. Each kit contains an 18 foot 3.5mm to 3.5mm coiled extension cable fitted with connectors, a 3.5mm to 2.5mm mono adapter plug, a 3.5mm to ¼ inch adapter plug, a 3.5mm to 3.5mm mono adapter plug, and a 3.5mm to a dual 3.5mm adapter plug. They are packaged in retail-ready plastic clamshells. Each kit with the packaging weighs 3 ounces.
Each headphone extension kit features an extension cable to which the various types of adapter plugs can be attached. Each adapter plug facilitates connection to a set of headphones to extend the length and flexibility of using the headphones with any audio device equipped with a headphone jack, such as a home stereo system, a portable radio or voice recorder, or an audio jack on an airplane.
Based on the fact that these items are packaged ready for retail sale and their specific use/function, this office is of the opinion that these kits represent a “set” as provide for by GRI 3. Classification will be determined in accordance with GRI 3(c).
The applicable subheading for the headphone extension kits, model #’s 73823, 20660 and 33823 will be 8544.42.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulated wire, cable…: Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Other”. The rate of duty will be 2.6%.
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 the National Import Specialist at (646) 733-3008.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division