CLA-2-70:OT:RR:NC:1:126
Ms. Allison Lee Zeiss
DEOS GROUP LLC
15 West 37th Street, 6th floor
New York, NY 10018
RE: The tariff classification of lead crystal and glass headphone covers from Thailand
Dear Ms. Zeiss:
In your letter dated March 24, 2008, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested.
The subject merchandise is described as “DEOS” headphone covers. You state in your letter that the DEOS headphone covers can be made in either aluminum or titanium. The articles are completely covered with glass crystals. They measure approximately one and one-half inches in length and are designed to snap onto the ear buds of headphones.
You indicate in your letter that this product is not jewelry and cannot be worn without the headphone.
You state that these DEOS crystal headphone covers made of lead crystal glass containing more than 24 percent lead monoxide by weight will be valued at more than five dollars each.
When the DEOS glass headphone covers are made of lead crystal glass containing more than 24 percent lead monoxide by weight, the applicable subheading will be 7013.91.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018): other glassware: of lead crystal: valued over five dollars each. The rate of duty will be 6 percent ad valorem.
Articles classifiable under subheading 7013.91.5000, HTSUS, which are products of Thailand, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
In a telephone conversation with this office, you stated that you cannot determine the unit values for the glass headphone covers that do not contain more than 24 percent lead monoxide by weight. Unit value refers to the price at which a single glass article (e.g., single headphone cover) will be sold by the foreign firm to the American importer.
When the DEOS glass headphone covers do not contain more than 24 percent lead monoxide by weight and the unit value of a single headphone cover is valued over thirty cents but not over three dollars dollars, the applicable subheading will be 7013.99.5000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes… other glassware: other: other: other: valued over thirty cents but not over three dollars each. The rate of duty will be 30 percent ad valorem.
When the DEOS glass headphone covers do not contain more than 24 percent lead monoxide by weight and the unit value of a single headphone cover is valued over three dollars but not over five dollars, the applicable subheading will be 7013.99.8000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes… other glassware: other: other: other: valued over three dollars but not over five dollars each. The rate of duty will be 11.3 percent ad valorem.
When the DEOS glass headphone covers do not contain more than 24 percent lead monoxide by weight and the unit value of a single headphone cover is valued over five dollars, the applicable subheading will be 7013.99.9000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes… other glassware: other: other: other: other: valued over five dollars each. The rate of duty will be 7.2 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).
Your inquiry does not provide enough information for us to give a classification ruling on the DEOS headphone cover set in rhinestones.
Please submit a sample of the product.
Are the rhinestones composed of glass or plastic?
If the rhinestones are composed of glass, please provide the unit value of each headphone cover. Unit value refers to the price at which a single article (e.g., single headphone cover) will be sold by the foreign firm to the American importer.
When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please resubmit your original letter and provide the additional information along with the sample requested in this notice.
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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division