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NY M86109

September 5, 2006

CLA-2-85:RR:NC:MM:109 M86109


TARIFF NO.: 8518.10.8030

Mr. Herbert J. Lynch
Sullivan & Lynch
Attorneys and Counselors at Law
Inner Tech Park
56 Roland Street, Suite 303
Boston, MA 02129-1223

RE: The tariff classification of a QC 2 Cell Connect Accessory Kit from China

Dear Mr. Lynch:

In your letter dated August 21, 2006, you requested a tariff classification ruling.

The merchandise subject to this ruling is a QC 2 Cell Connect Accessory Kit. It is identified in your letter as Part 289015-001. The kit, which is designed for use with Bose QuietComfort 2 Headphones, consists of an inline microphone and three adapters enabling connection to a variety of MP3-enabled stereo cell phones. This item connects to an MP3-enabled stereo cell phone at one end and to QuietComfort 2 Bose Headphones at the other end. When not utilizing the cell phone, it allows the user to listen to music. However, once a telephone call is received, the item seamlessly switches to speak mode, enabling the user to speak into the microphone to maintain a conversation. The microphone imparts the essential character of this kit. A sample of this item was furnished for classification purposes and is being returned as per your request.

The applicable subheading for the QC 2 Cell Connect Accessory Kit will be 8518.10.8030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Microphones and stands therefor: loudspeakers, whether or not mounted in enclosuresMicrophones and stands therefor: Other: Microphones.” The rate of duty will be 4.9 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 Linda M. Hackett at 646-733-3015.


Robert B. Swierupski

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