The tariff classification of “HearFones”

N235146 November 30, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Nils Peter Mickelson NEXTEP, Incorporated 228 Waterman Road Buxton, ME 04093 RE: The tariff classification of “HearFones” Dear Mr. Mickelson: In your letter dated November 6, 2012, you requested a tariff classification ruling. Drawings and descriptive literature were provided with your letter. The HearFones are non-electronic auditory feedback devices composed of plastics that are intended to enable a person to hear himself as others hear him. The device resembles a set of headphones with ellipsoidal plastic extensions projecting out from each earpiece. These extensions act as reflectors to focus and direct the voice into the ear canal by enhancing the feedback. The HearFones are said to help singers to practice and speakers to improve speech. The applicable subheading for the HearFones will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The rate of duty provided below is the rate applicable when the product is made in a country with which the United States has Normal Trade Relations. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division