The tariff classification of PRO-tection earmuff from the United Kingdom

NY A86541 September 9, 1996 CLA-2-85:RR:NC:MA:109 A86541 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Ms. Shirley Harvey Customs Manager Browning 3005 Arnold Tenbrook Road Arnold, Missouri 63010-4728 RE: The tariff classification of PRO-tection earmuff from the United Kingdom Dear Ms. Harvey: In your letter dated July 8, 1996, which was returned to you and resubmitted on August 13, 1996 with the requested literature, you requested a tariff classification ruling. The merchandise is described in your letter as a set of hearing protectors for use when shooting firearms. The literature refers to the unit as the "PRO-tection earmuff, with natural' sound." It consists of a headset, designed to be worn over the head, with large oval "muffs" which are worn over the ears. The unit is made of hard plastic, with cushioning material in the head and ear areas. Each "muff' contains a dynamic ferrite speaker, a microphone, an on/off switch/volume control, a socket for charger connection, a rechargeable battery, and a printed circuit board. The unit allows for normal hearing, while protecting the user from loud noise when shooting. Sound below the 75dB "Safe level" is heard normally. As the gun is fired, this threshold is exceeded, and the sound output is cut to zero. After the gun has fired the sound level quickly returns to normal. The applicable subheading for the PRO-tection earmuff will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[h]eadphones, earphones and microphone/speaker sets: [o]ther". The rate of duty will be 4.9%. 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 Eileen S. Kaplan at 212-466-5673. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division