Background

In the July 17, 2024, Customs Bulletin and Decisions, U.S. Customs and Border Protection is reclassifying wireless headphone sets as headphones and earphones under HTSUS 8518.30.20 (duty-free) rather than as apparatus for the transmission or regeneration of voice, images, or other data under HTSUS 8517.62.0050 (duty-free). Ruling HQ H317791 will revoke rulings NY N012174, NY N012171, NY N022197, NY N022195, NY N022204, NY N170023, NY N220756, NY N240329, and NY N269695 to reflect this change, effective with respect to goods entered or withdrawn from warehouse for consumption on or after Sept. 17.

The products at issue are Bluetooth headsets that include speakers, microphones, and transceivers that allow for wireless communication between the headsets and other Bluetooth-enabled devices. Some are designed primarily for answering phone calls, some for listening to music, and some for gaming.

CBP finds that these headsets are composite machines classified according to their principal function, which is to convert incoming and outgoing signals into sound (i.e., to function as headphones combined with microphones). CBP states that the headsets’ transmission and reception functions are intermediate steps or ancillary features that complement this principal function.

For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.

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