In ruling NY N308565, Customs and Border Protection (CBP) determined the classification of wireless earbuds from China, the IFrogz® Airtime Premier. The earbuds are imported along with a charging case and a USB-C charging cable. The IFrogz® Airtime Premier earbuds use Bluetooth 5.0 to wirelessly connect to an audio source. They feature an integrated microphone on each earbud for hands-free phone calls and execute remote control and navigation of the source device through tap sequences on both earbuds (i.e. tap right ear bud to decrease volume, or answer phone).
CBP determined that the applicable subheading for the wireless earbuds is 8517.62.0090, HTSUS, which provides for “Telephone sets, including telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528; parts thereof: Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network): Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus: Other.” The general rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8517.62.0090, HTSUS, unless specifically excluded, are subject to an additional 15% ad valorem rate of duty. At the time of importation, 9903.88.15, in addition to subheading 8517.62.0090, HTSUS, must be reported.