CLA-2-85:OT:RR:NC:N2:209
Madison Ratto
Lightspeed aviation
6135 Jean Road
Lake Oswego, OR 97035
RE: The tariff classification of parts of aviation headsets from China
Dear Ms. Ratto:
In your letter dated August 20, 2025, you requested a tariff classification ruling.
The three items concerned are printed circuit board assemblies (PCBA’s), product codes 200-00031-000.A7
PCBA (Left Cup, Tango), 200-00031-001.A8 PCBA (Left Cup, Tango, EU), 200-00032-000.A5 PCBA
(Right Cup, Tango).
These PCBAs are to be incorporated within the ear cup of Lightspeed’s Tango Aviation headset. The Tango
headset is a premium wireless aviation headset. The headset is used within an aircraft by the pilot or
passenger. The headsets provide noise cancellation for the pilot and passengers so that they can communicate
within the cockpit and with ATC (air traffic control).
The three PCBAs are constructed of impregnated glass with 3 or more layers of conductive materials. They
are specifically designed and used only with the Tango Aviation Headsets. These PCBAs transmit power
from the control box to the speakers, perform noise cancellation and function as a sound processor. The
PCBAs allow the user to communicate with air traffic control without background noise interfering with the
audio transmission.
The applicable subheading for the each of the above mentioned PCBAs, (product codes 200-00031-000.A7
PCBA (Left Cup, Tango), 200-00031-001.A8 PCBA (Left Cup, Tango, EU), 200-00032-000.A5 PCBA
(Right Cup, Tango)), will be 8518.90.8100, Harmonized Microphones and stands therefor; Tariff Schedule of
the United States (HTSUS), which provides for “ 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
Parts: Other: Other: .” The general rate of duty will be Free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 8518.90.8100, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition
to subheading 8518.90.8100, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 8518.90.8100, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03,
in addition to subheading 8518.90.8100, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division