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NY K88010

July 30, 2004
CLA-2-85:RR:NC:MM:109 K88010


TARIFF NO.: 8504.40.9510 8518.30.2000 8518.40.2000

Ms. Michele Whisenant
Import Manager
Ghedi International, Inc.
8002 Burleson Rd.
Austin, TX 78744

RE: The tariff classification of a Headset, Amplifer, and Power Supply from Korea

Dear Ms. Whisenant:

In your letter dated July 16, 2004, you requested a tariff classification ruling on behalf of Headset Innovations.

Your submission requests the classification of an item called a “Telephone Headset/Amplifier.” Along with your ruling request, you submitted three samples. They are a Headset (DH-017TN-M), a Universal Headset Amplifier (DAX-275), and a 3 amp AC Power Supply. Each item is individually packaged. Your letter states that these three items will be sold as one unit. However, this office considers the condition of the samples, as presented, to be representative of the condition of the merchandise upon importation. As such, the classification of the merchandise subject to this ruling is being determined based upon the condition of the samples as submitted. Therefore, regardless of the fact that the three items will be sold as one unit, each item is subject to a separate classification because they are not imported as a set ready for retail sale, without further packaging. The three samples are being returned as per your request.

The Headset (DH-017TN-M) is a lightweight monaural (one-ear) style model with a steel voice tube, quality noise canceling microphone. A foam cushion and a leatherette cushion accompany the headset.

The Universal Headset Amplifier (DAX-275) is compatible with almost all phone systems. It includes standard features, such as quick disconnect, separate transmit and receive volume controls, mute, handset/headset control buttons and an optional power adapter. It also contains a built-in recording jack, tone enhancement buttons, and a status light.

The Power Supply is a 3-amp alternating current (AC) source of power. It is a standard Class 2 power supply, which handles an input of 120V (volts), 60Hz (hertz), and 6VA (volts ampere) with an output of 3V (volts) of direct current (DC) and 10mA (milli-ampere). This power supply provides a power output of less than 50W (watts) [3V (volts) x .001A (ampere)].

The applicable subheading for the 3 amp AC Power Supply will be 8504.40.9510, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical transformers, Static Converters: Other: Rectifiers and rectifying apparatus: Power supplies: With a power output not exceeding 50 W.” The rate of duty will be 1.5 percent ad valorem.

The applicable subheading for the Headset (DH-017TN-M) will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one of more loudspeakers: Other.” The duty rate will be 4.9 percent ad valorem.

The applicable subheading for the Universal Headset Amplifier (DAX-275) will be 8518.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Audio-frequency electric amplifiers: Other.” The duty rate 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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