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NY K80015

November 5, 2003

CLA-2-85:RR:NC:MM:109 K80015


TARIFF NO.: 8518.30.2000

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

RE: The tariff classification of a PC Headset from China

Dear Mr. Phalen:

In your letter dated October 16, 2003, you requested a tariff classification ruling.

The merchandise subject to this ruling is an Audio 60 Stereo PC Headset. Your letter states that it is made for use exclusively with a personal computer to enable the user to make telephone calls using voice over Internet, listen to music or play multimedia games. This product plugs into the sound card in a personal computer.

You suggest HTS 8473.30.5000, Parts and accessories suitable for use solely or principally with machines of heading 8469 to 8472: Parts and accessories of the machines of heading 8471; Not incorporating a cathode ray tube: Other. However, the Audio 60 Stereo PC Headset is a headset, which plugs into a personal computer for voice over Internet Protocol (VoIP) calling. Headsets are provided for eo nominee under Heading 8518. Therefore, the Audio 60 Stereo PC Headset is classifiable under Subheading 8518.30.

The applicable subheading for the Audio 60 Stereo PC 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.


Robert B. Swierupski

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