United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J87453 - NY J87512 > NY J87463

Previous Ruling Next Ruling
NY J87463

August 8, 2003

CLA-2-85:RR:NC:MM:109 J87463


TARIFF NO.: 8518.90.8000

Mr. Thomas. Phalen
Vice-President - Tax & Customs
345 Encinal Street
P.O. Box #635
Santa Cruz, CA 95060

RE: The tariff classification of Ear Cushions for Telephone Headsets from China and Taiwan

Dear Mr. Phalen:

In your letter dated July 14, 2003, you requested a tariff classification ruling.

This ruling covers two different types of ear cushions for telephone headsets. These ear cushions are identified within your letter as Part Number 17906-XX and Part Number 61917-01. Part Number 17906-XX is made of polyurethane polyester. Part Number 61917-01 is made of silicon rubber. The ear cushions fit onto the hard plastic part of the headset, which fits into the ear, enabling the individual headset user to wear the headset comfortably. Both types of ear cushions are sold with the MX100/103 headsets, as an integral part of each headset. They are also sold as separate units as spares.

The applicable subheading for the Ear Cushions will be 8518.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Microphones whether or not mounted in their enclosures; headphones and earphones, parts thereof: Parts: Other: 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: