The tariff classification of telephone shoulder rests from China or Taiwan.

NY R01706 April 25, 2005 CLA-2-39:RR:NC:SP:221 R01706 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Troy D. Crago Atico International, USA 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of telephone shoulder rests from China or Taiwan. Dear Mr. Crago: In your letter dated March 28, 2005, you requested a tariff classification ruling. Photographs were provided with your letter. The telephone shoulder rests are available in two styles: W092JA00029 and W092JA00030, the latter larger than the former. Both styles are composed of polyvinyl chloride plastic (PVC), and are designed to be attached to a telephone handset by an adhesive strip, providing the user with greater comfort when using the phone hands-free. You have inquired about classification in subheadings 8518.90.4000, 8518.90.8000 and 8517.90.1200, Harmonized Tariff Schedule of the United States (HTS). Subheadings 8518.90.4000 and 8518.90.8000 provide for parts of telephone handsets. However, the shoulder rest is not a part. It is not essential to the functioning of the telephone. It is an accessory, and heading 8518 does not provide for accessories. Subheading 8517.90.1200, HTS, provides for other parts, incorporating printed circuit assemblies: for telephone sets. However, the shoulder rest does not contain a printed circuit assembly. Therefore, the telephone shoulder rests are not classified in any of these subheadings. The applicable subheading for the telephone shoulder rests will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division