The tariff classification of a headset from Australia

NY J89908 October 30, 2003 CLA-2-85:RR:NC:MM:109 J89908 CATEGORY: Classification TARIFF NO.: 8518.30.2000 Ms. Josette Woolley Easy-Comm Communications P.O. Box 976 Seven Hills NSW 1730 Australia ABN: 95194731844 RE: The tariff classification of a headset from Australia Dear Ms. Woolley: In your letter dated October 10, 2003, you requested a tariff classification ruling. The merchandise is described in your letter as the Easy-Comm 101 headset. It is described as a noise canceling cell (mobile) phone headset. The hands-free headset filters out most machinery noise enabling you to make and take calls on your mobile phone. The Easy-Comm 101 headset is suitable for most mobile phones and will function anywhere there is mobile phone reception. The applicable subheading for the Easy-Comm 101 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 microphone and one or more loudspeakers; 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 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division