NY 865318: The tariff classification of plastic headsets from Mexico.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                   NY 865318

                                  August 6, 1991


CLA-2-39:S:N:N3G:221 865318  

CATEGORY:  Classification

TARIFF NO.: 3926.90.9090

Mr. Bruce H. Leeds
Hughes Aircraft Company
7200 Hughes Terrace
P.O. Box 45066
Los Angeles, CA  90045-0066

RE:  The tariff classification of plastic headsets from Mexico.

Dear Mr. Leeds:

     In your letter dated July 10, 1991, you requested a tariff
classification ruling.  

     The headsets (Models AIM-101 and AIM-102) do not have any
electrical features.  The headsets are for use on commercial
airliners, and allow the user to listen to music or the audio
portions of movies.  Acoustic signals are transmitted to the
listener's ears through the plastic tubes of the headset. 

     The applicable subheading for the headsets will be
3926.90.9090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of plastics, other.  The
rate of duty will be 5.3 percent ad valorem.      

     Articles classifiable under subheading 3926.90.9090, HTS,
which are products of Mexico, are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
  
     In the alternative, articles classifiable under subheading
3926.90.9090, HTS, which are products of Mexico, and are
certified for use in civil aircraft in accordance with General
Note 3(c)(iv), HTS, are entitled to duty free treatment under the
Agreement on Trade in Civil Aircraft upon compliance with all
applicable regulations.

     
     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                                             Sincerely,



                                             Jean F. Maguire
                                             Area Director
                                             New York Seaport