CLA-2-85:OT:RR:NC:N4:109
Dawne Powers
Sugar Lulu LLC
49 Richmondville Avenue
Westport, CT 06880
RE: The tariff classification of earbuds incorporated in a plush figure from China
Dear Ms. Powers:
In your letter dated May 30, 2017, you requested a tariff classification ruling.
The merchandise in question is referred to as the Best Buds Earbuds Set. Based on the information and pictures that you have provided, the item consists of a plush animal figure measuring approximately 6.5 x 4.25 x 1 inch. It contains 2 sets of retractable (wired) earplugs, a cable plug, an elastic band and a silver chain with 3 links and a hook. The earbuds can be attached to a smartphone with the elastic band or attached to a bag or backpack with the hook and links. You stated that the Best Buds Earbud Set is designed for the users of 8 years of age and up, and can be shared with up to 4 persons to listen to music.
The applicable subheading for the Best Buds Earbuds Set will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Headphones and earphones…: Other.” The general rate of duty will be 3.6%
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 https://hts.usitc.gov/current.
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 Steven Pollichino at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division