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

Madison Ratto
Lightspeed Aviation
6135 Jean Road
Lake Oswego, OR 97035

RE: The tariff classification of aviation headset parts from China

Dear Ms. Ratto:

In your letter dated November 27, 2025, you requested a tariff classification ruling.

The items concerned are referred to as Headband Slider A, Painted (303-00120-000.A5) and Headband Slider B, Painted (303-00121-000.A4). The headband sliders (A & B) are used on the headband assembly of Lightspeed ’s Zulu 3 aviation headset. They connect the headband top to the ear cups of the Zulu 3 headset and allow adjustability for use among all head shapes and sizes.

The slider allows pilots to adjust the headband length for a secure and personalized fit. Proper adjustment ensures the ear cups maintain a tight seal, which is critical for both passive and active noise cancellation performance. The slider is part of the headband assembly that provides mechanical strength and stability. The sliders are made from a magnesium alloy.

The applicable subheading for the Headband Slider A, Painted (303-00120-000.A5) and Headband Slider B, Painted (303-00121-000.A4) will be 8518.90.8100, 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: Parts: Other: Other.” The general rate of duty will be Free.

The 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/.

This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs.

For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.

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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division