CLA-2 CO:R:C:G 085219 TLS
Mr. Michael O'Neill
O'Neill & Whittaker, Inc.
1809 Baltimore Avenue
Kansas City, Missouri 64108
RE: Voice-operated headset
Dear Mr. O'Neill:
You request a ruling on the proper classification of a
voice-operated headset under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA). Your letter dated June 2,
1989 has been submitted to this office for a reply.
FACTS:
The PTT Mini-VOX headset is a voice-operated set of
headphones which is used in conjunction with a Maxon portable
radio exclusively. Its design features allow it to be used while
permitting the hands to remain free. It cannot be used with a
telephone or any other communications device. The headset is
specially designed to operate through the circuitry of the Maxon
radio.
ISSUE:
Is the PTT Mini-VOX headset properly classifiable under the
following HTSUSA heading:
8518, HTSUSA, covering microphones and stands therefor;
loudspeakers, whether or not mounted in their enclosures;
headphones, earphones and combined microphone/speaker sets;
audio-frequency electric amplifiers; electric sound amplifier
sets; parts thereof.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI) govern the
classification of articles under the HTS. GRI 1 requires that
classification be determined according to the terms of the
headings and any relative section or chapter notes. Heading 8518
covers headphones and earphones. The Harmonized Commodity
Description and Coding System, Explanatory Notes (EN) provide
additional interpretation of HTSUSA headings. Under EN 8518(C),
headphones for plugging into radio receivers are noted as covered
under this heading. As noted earlier, the Mini-VOX headset is
manufactured for exclusive use with a Maxon portable radio
receiver. Thus, it is properly classifiable under HTSUSA heading
8518.
HOLDING:
The PTT Mini-Vox headset is classified under subheading
8518.30.20, HTSUSA, as headphones.
Sincerely,
John Durant, Director
Commercial Rulings Division