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NY B84672




May 15, 1997

CLA-2-85:RR:NC:MM:109 B84672

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.2060, 8518.30.2000

Ms. Lynda Ertzinger
James J. Boyle & Company
7505 N.E. Ambassador Plaza, #B
Portland, OR 97220

RE: The tariff classification of a cap with a microphone/earphone combination, and the microphone/earphone apparatus imported separately from China

Dear Ms. Ertzinger:

In your letter dated April 24, 1997 you requested a classification ruling on behalf of Cyber Acoustics, Camas, Washington.

The subject merchandise will be imported in two forms: a cap, stated to be made of 100% woven cotton, which will be imported with a microphone/earphone combination that features a cord with two 3.5mm plugs that will hook into the sound input and output jacks of a computer; and the above electronic portion imported separately. A sample was submitted.

In the first scenario, the cap and the microphone/earphone apparatus will be packaged as a complete assembly for sale to be used by individuals working at a computer. However you state that the electronics will not be permanently attached to the cap, and the purchaser can detach them and use the cap alone.

Classification of goods under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRI), taken in order. GRI 3 provides that goods put up in sets shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to GRI 3(b) provide that the term goods put up in sets for retail sale shall be taken to mean goods which consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repacking. The merchandise at issue contains articles that are prima facie classifiable in different headings and otherwise qualify for classification as a set. However, since the cap can be used alone, the cap and the electronic apparatus fail to meet the requirement of being put together to meet a particular need or activity, and will therefore be classified separately.

The applicable subheading for the cap, stated to be made from 100% woven cotton, will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for "[h]ats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed;... [o]ther: [o]f cotton, flax or both: [n]ot knitted: headwear of cotton; [o]ther." The duty rate will be 7.8 percent ad valorem. The cap falls within textile category designation 359.

Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

The applicable subheading for the microphone/earphone apparatus, when imported with the cap, will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[h]eadphones, earphones and combination microphone/speaker sets: [o]ther." The duty rate will be 4.9 percent ad valorem.

In the second scenario, the microphone/earphone apparatus will be imported separately.

The applicable subheading for the microphone/earphone apparatus, when imported separately, will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "[h]eadphones, earphones and combination microphone/speaker sets: [o]ther." The duty rate 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 Eileen S. Kaplan at 212-466-5673.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch

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