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NY R00916




October 29, 2004

CLA-2-85:RR:NC:MM:109 R00916

CATEGORY: CLASSIFICATION

TARIFF NO.: 8518.30.2000

Mr. Hector Flores
Import & Export Supervisor
Vtech Innovations Lp
Dba Advanced American Telephone
1143 SBC Center Parkway
San Antonio, TX 78247

RE: The tariff classification of a multimedia headset from China

Dear Mr. Flores:

In your letter dated October 6, 2004, you requested a tariff classification ruling.

The merchandise is described in your ruling request as a multimedia headset. It will enable users to make phone calls using voice over the Internet (VoIP). The multimedia headset will be packaged together with a CD Rom. The CD Rom will contain software necessary to make phone calls over the Internet.

Software is considered recorded media. Legal Note 6 to Chapter 85, Harmonized Tariff Schedule of the United States (HTSUS) states:

“Records, tapes and other media of heading 8523 or 8524 remain classified in those headings when entered with the apparatus for which they are intended. This note does not apply to such media when they are entered with articles other than the apparatus for which they are intended. For the purposes of this note, the term “apparatus for which they are intended” refers to apparatus which reads or plays the media or which records or writes on the media.”

The software (recorded media) is will be installed in a personal computer to facilitate a phone call using VoIP. Since the software is imported with a multimedia headset, an item for which it is not intended, classification within headings 8523 or 8524 is not applicable. As such, Legal Note 6 to Chapter 85, Harmonized Tariff Schedule of the United States (HTSUS) is satisfied. The multimedia headset coupled with the software makes this a set, with the essential character being the multimedia headset, classifiable within heading 8518.

     The applicable subheading for the multimedia headset 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 646-733-3015.

Sincerely,

Robert B. Swierupski
Director,

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