The tariff classification of wireless headphones, incorporating a radio receiver, with transmitter from China

N245367 September 17, 2013 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8527.19.50 Ms. Jeanette Arciero CVS On-site Import Client Liaison Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of wireless headphones, incorporating a radio receiver, with transmitter from China Dear Ms. Arciero: In your letter dated August 15, 2013, on behalf of CVS/pharmacy, you requested a tariff classification ruling. The sample is being returned as requested. The subject merchandise, based on the submitted sample, is a set (item number 930639) consisting of wireless headphones having a built-in FM radiobroadcast tuner (radio receiver); a transmitter; cables; and an instruction manual. The wireless headphones incorporate a radio receiver, an on-off/volume control, a reset button, a scan button, an audio-cable socket, and a battery compartment. The transmitter, which allows the headphones to operate wirelessly, incorporates a microphone, a microphone socket, an on/off slide-switch mechanism, a cable with two RCA connectors, and a battery compartment. This merchandise, which will be imported in a retail-packed condition, is considered a set for tariff classification purposes. The essential character of the set is imparted by the headphones incorporating the radio receiver; this combination is considered a composite machine for tariff classification purposes, with no one component of the composite machine found to perform the principal function. Where it is not possible to determine the principal function, and where, as provided in Legal Note 3 to Section XVI of the Harmonized Tariff Schedule of the United States (HTSUS), the context does not otherwise require, it is necessary to apply General Interpretative Rule 3(c). Through the application of this rule, classification shall be in the provision which occurs last in numerical order among those which equally merit consideration. The headings, in this case, that equally merit consideration are heading 8518, HTSUS (the headphones), and heading 8527, HTSUS (the radio receiver). Based on the above, classification of this composite machine will be under heading 8527, HTSUS. The applicable subheading for this merchandise will be 8527.19.50, HTSUS, which provides for Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Radiobroadcast receivers capable of operating without an external source of power: Other: Other. The rate of duty will be 3 percent ad valorem. 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 Lisa Cariello at (646) 733-3014. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division