The tariff classification of an infrared wireless headphone from China

NY B85685 June 16, 1997 CLA-2-85:RR:NC:MM:109 B85685 CATEGORY: Classification TARIFF NO.: 8518.30.20 Ms. Arlene Ruby Cargo Network International, Inc. 1 Cross Island Plaza Rosedale, NY 11422 RE: The tariff classification of an infrared wireless headphone from China Dear Ms. Ruby: In your letter dated May 28, 1997, you requested a tariff classification ruling on behalf of Laral Group LLC of Farmingdale, New York. The merchandise is identified in your letter as Item # 400IR infrared, wireless headphones. The headphones have a frequency response of 35-18,000Hz, a S/n ratio of 60dB and a channel of separation of 45dB. A sample was submitted and is being returned as per your request. The applicable subheading for the infrared, wireless headphones will be 8518.30.20, Harmonized Tariff Schedule of the United States (HTS), which provides for headphones, earphones and combined microphone/speaker sets: other. The rate of duty will be 4.9 percent ad valorem. 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 Kaplan at 212-466-5673. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division