The tariff classification of Mini Stereo Earphones from Taiwan

NY 883568 March 29, 1993 CLA-2-85:S:N:N1:109 883568 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Mr. Ken Lacy KEL International 1838 El Camino Real #111 Burlingame, CA 94010 RE: The tariff classification of Mini Stereo Earphones from Taiwan Dear Mr. Lacy.: In your letter dated March 4, 1993, on behalf of U.S. Trade Links, Burlingame, California you requested a tariff classification ruling. The merchandise described in your letter consists of a set of earphones with an additonal spare earphone replacement that are encased in a customized plastic casing which is blister packed ready for sale. The applicable subheading for the mini stereo earphones will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[h]eadphones, earphones and combined microphone/ speaker sets: [o]ther." The rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport