CLA-2-85:OT:RR:NC:N1:109
Mr. Robert C. Thompson
W.J. Byrnes & Co. of Los Angeles, Inc.
Customs Brokers
P.O. Box 90595
Los Angeles, CA 90009
RE: The tariff classification of a Speaker-Beanie from China
Dear Mr. Thompson:
In your letter dated August 26, 2009 you requested a tariff classification ruling, as an Atty-In-Fact on behalf of your client, GMPC dba Big Accessories.
The merchandise subject to this ruling is a Speaker-Beanie. The Speaker-Beanie consists of a hat (beanie) with a pair of removable headphones. The hat is 40% acrylic and 60% cotton. Its construction was machined and hand knit with a polar fleece lining. A sample of this item was furnished for classification purposes.
The Speaker-Beanie is a composite good, whose components are provided for under two different headings, heading 6505, which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece and heading 8518, which provides for, in part, headphones and earphones. Headquarters Ruling 087161 classified a similar item the “Sports Radio Baseball Cap” per GRI 3(c), for it was determined that no single component denoted an essential character. After a review of the submitted sample in the instant request, this office has come to the same conclusion. Therefore, the Speaker-Beanie will be classified under the tariff number that occurs last in numerical order among heading 6505 and 8518. As such, the Speaker-Beanie is classifiable under heading 8518 by virtue of GRI 3 (c).
The applicable subheading for the Speaker-Beanie will be 8518.30.2000 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Other.” 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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division