CLA-2-85:OT:RR:NC:N2:209

Carm Bithell
ABP Technology Ltd
1 Merchants Place, River Street, Bolton BL2 1BX United Kingdom

RE: The tariff classification of a gaming headset from China

Dear Mr. Bithell:

In your letter dated March 9, 2023, you requested a tariff classification ruling.

The item concerned is referred to as the Stealth C6-100 Light Up Gaming Headset. The headset consists of soft cushioned ear cups with a flexible boom microphone, adjustable headband, and a braided cable with 3.5mm audio jack. The outer part of the ear cups have LED lighting to provide glowing effects with different color combinations. The headset is designed to be used in gaming devices such as Xbox® and PlayStation® consoles.

The applicable subheading for the Stealth C6-100 Light Up Gaming Headset will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets; parts thereof: Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Other”. The general rate of duty will be Free.

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 at https://hts.usitc.gov/current

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Steven Pollichino at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division