The tariff classification of cellular telephone accessories from Korea

NY H88845 March 19, 2002 CLA-2-85:RR:NC:MM:109 H88845 CATEGORY: Classification TARIFF NO.: 8518.30.2000 8525.20.9080 3926.90.9880 Mr. Un Su Bender Best Choi International 8901 La Cienega Blvd. #109 Inglewood, CA 90301 RE: The tariff classification of cellular telephone accessories from Korea Dear Mr. Bender: In your letter dated January 28, 2002, you requested a tariff classification ruling on behalf of LG InfoComm U.S.A., Inc. Your request addressed five different items. They are referred to in your letter as the 110/510 Portable Hands Free Kit, TM510 Installed Hands Free Kit, TP1100 Portable Holster, Headset, and TM510 Mock Up (Black). Both the 110/510 Portable and TM 510 Installed Hands Free Kits are used in connection with wireless cellular telephones. They enable a person to speak on a cellular telephone “hands-free” while driving. The TP Portable Holster is made of molded plastic and consists of a snap-in holder (to hold a cellular telephone) and a belt clip. The Headset is actually an earpiece used for listening to a telephone conversation while driving. The TM510 Mock Up looks like a cellular telephone and contains some electrical circuitry, which is normally found in a cellular telephone. Samples of this merchandise were submitted to this office and are being returned to you. The applicable subheading for the 110/510 Portable Hands Free Kit and the TM510 Installed Hands Free Kit will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Other.” The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the TP1100 Portable Holster will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics…Other: Other, Other.” The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the Headset will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Other.” The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the TM510 Mock Up (Black) will be 8525.20.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Transmission apparatus for radiotelephony, radiotelegraphy…Transmission apparatus incorporating reception apparatus: Other, Other.” The rate of duty will be free. 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 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division