CLA-2-85:RR:NC:MM:109 G89845

Mr. Paul A. Burkey
Manufacturing Engineer
SyberSay Communications
625 River Oaks Parkway
San Jose, CA 95134

RE: The tariff classification of Headsets from China and the Philippines

Dear Mr. Burkey:

In your letter dated April 4, 2001, you requested a tariff classification ruling.

The merchandise is described in your letter as Headsets. The headsets include an integrated microphone and speaker within the same plastic housing designed to be a single-ear-hands-free device. As per our telephone conversation on April 18, 2001, you have confirmed that the principal application for the headsets is for the cellular telephone market.

The applicable subheading for the Headsets will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Headphones, earphones and combined microphone/speaker sets: Other.” The rate of duty 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 212-637-7048.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division