The tariff classification of an Automotive Infrared Stereo Headphone System from Hong Kong

NY H84968 August 13, 2001 CLA-2-85:RR:NC:MM:109 H84968 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Mr. John Walsh F.C. Gerlach & Company, Inc. 290 Central Avenue Suite # 105 Lawrence, NY 11559 RE: The tariff classification of an Automotive Infrared Stereo Headphone System from Hong Kong Dear Mr. Walsh: In your letter dated August 6, 2001, you requested a tariff classification ruling on behalf of Unwired Technology LLC. The merchandise is described in your letter as an Automotive Infrared Stereo Headphone System Model # R1S2 which consists of two headphones Model # R1H-213 and one transmitter Model # R1T-302 which are imported and sold together as one unit. It is designed to be used with automotive entertainment systems. It is cord-free, high quality and individually controllable for automotive applications. The transmitter is small and allows for easy installation in the car. The headphones have 40mm drivers for increased bass and have twin receivers on each headphone. They are adjustable for easy comfort and are compatible with all-in-vehicle audio/video applications. Each headphone requires 2 AAA batteries. A sample of the merchandise was submitted to this office and is being returned to you as per your request. The applicable subheading for the Automotive Infrared Stereo Headphone System will be 8518.30.2000, 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 Linda M. Hackett at 212-637-7048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division