The tariff classification of a Cordless Headphone from China

NY F87211 June 13, 2000 CLA-2-85:RR:NC:MM:109 F87211 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Mr. Arlen T. Epstein Tompkins & Davidson, LLP 1 Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a Cordless Headphone from China Dear Mr. Epstein: In your letter dated May 23, 2000, you requested a tariff classification ruling on behalf of Avon Products, Inc., 1251 Avenue of the Americas, New York, New York. The merchandise is described in your letter as a cordless headphone. The headphone unit allows a person to listen to programs without the need for a headphone cord. The unit consists of a cordless headphone, a transmitter, an adaptable audio jack (3.5 mm to 6.3 mm) and an AC/DC power adapter. The cordless headphone is battery powered and designed to be used with audio or video components. It has a frequency range of 50-18,000 Hz and a transmission range of approximately 100 feet. The transmitter is made of plastic and measures approximately 7 inches in width by approximately 4 inches in depth by approximately 71/2 inches in height and incorporates an AC/DC input jack, audio cord and on/off switch. The headphones are adjustable and feature signal receipt indicator and LED power indicator lights, right and left individual volume controls and on/off switch. The merchandise is intended and will be marketed as a cordless headphone. A sample of the merchandise was submitted to this office and was returned as per your request. The applicable subheading for the Cordless Headphone will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones and stands therefor: loudspeakers, whether or not mounted in their enclosures; headphones, earphones and combined microphone/speaker sets…parts thereof: 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 Linda M. Hackett at 212-637-7048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division