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NY R02988




December 27, 2005

CLA-2-85:RR:NC:MM:109 R02988

CATEGORY: CLASSIFICATION

TARIFF NO.: 8504.40.9580 8518.30.2000

Mr. Robert A. Wilkinson
Sr. customs Trade Advisor
Livingston International Trade Services, Inc. 6390 Orion Road
Rochester Hills, MI 48306

RE: The tariff classification of a car charger and headphones from an unspecified country

Dear Mr. Wilkinson:

In your letter dated December 15, 2005, you requested a tariff classification ruling on behalf of your client Kangourou Media Inc.

In your letter you requested the classification of four items. They are a car charger (Model CC-001), two different types of headphones (Model CR-100 and HP-212), and a wall-mounted adaptor (AC-003). This ruling pertains to the classification of the car charger and the two headphones. We cannot provide a classification determination on the wall-mounted adaptor based on the limited information furnished on the item. Below you will find questions pertaining to the wall-mounted adaptor. A response to each of the questions is necessary in order to determine its classification.

The car charger (Model CC-001) plugs into an automobile’s cigarette lighter and draws a direct current (DC) from the automobile’s 12-volt battery. The car charger then provides direct current (DC) as an immediate source of power to the device it is plugged into or to charge the device for future use. This is a direct current to direct current (DC to DC) converter.

The headphone (Model CR-100) is referred to in your product literature as a behind-the-head style headphone. In addition to the standard strap that connects one earphone to the other and sits on top of the wearer’s head, the Model CR-100 also has a strap that extends from one earphone to the other and runs along the back of the head. This headphone features comfort cloth ear covers and an active noise reduction.

The headphone (Model HP-212) is referred to in your product literature as a behind-the-head style headphone. The Model CR-212 has a strap that extends from one earphone to the other and runs along the back of the head, as opposed to the standard strap that sits on top of the wearer’s head connecting one earphone to the other. This headphone features comfort cloth ear covers.

You suggested Harmonized Tariff Schedule (HTS) subheading 8536.69.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for “lamp holders, plugs and sockets: Other: Other..” for the classification of the car charger (Model CC-001). However, the car charger (Model CC-001) is not a lamp holder, a plug, nor a socket. Therefore, classification under 8536.69.8000 is not applicable. The car charger (Model CC-001) is a DC to DC converter, which is classifiable as other static converters under subheading 8504.40.95.

The applicable subheading for the car charger (CC-001) will be 8504.40.9580, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electrical transformers, static converters (for example, rectifiers) and inductors Static converters: Other: Other.” The rate of duty will be 1.5 percent ad valorem.

The applicable subheading for the headphones (Model CR-100 and HP-212) will be 8518.30.2000, Harmonized Tariff Schedule of the United States (HTS), 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.

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.

The following questions pertain to the wall-mounted adaptor (AC-003). A response to each of the questions is necessary in order to determine its classification.

What is the purpose of the wall-mounted adaptor (AC-003)? 2 - What does the wall-mounted adaptor (AC-003) plug into? 3 - Is the wall-mounted adaptor (AC-003) a transformer? If so, what is its power handling capacity? 4 - Does the wall-mounted adaptor (AC-003) charge a battery, as well as supply immediate power? Or, does it simply provide immediate power? 5 - What is the power output of the wall-mounted adaptor (AC-003) in watts? 6 - Does the wall-mounted adaptor (AC-003) perform any voltage conversion, i.e. convert alternating current from one frequency or voltage to that of another frequency or voltage (AC to AC), convert direct current from one voltage to a different voltage (DC to DC), or convert alternating current to direct current (AC to DC) or direct current to alternating current (DC to AC)? If so, please specify the conversion.

If you decide to resubmit your request, please submit your response to the above questions along with all of the material that we have returned to you. Kindly refer to this ruling rejection number R02988. Your resubmission should be mailed to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically.

Sincerely,

Robert B. Swierupski
Director,

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