HTS subheading · chapter 85
8518.30
Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers
Analysis
Subheading 8518.30 covers headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers, within heading 8518. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 8518.30.10 for line telephone handsets (duty-free) and 8518.30.20 for headphones and earphones, whether or not combined with a microphone… (duty-free).
By Census's concordance, most of its statistical lines are made by Telephone Apparatus Manufacturing (334210) and Audio and Video Equipment Manufacturing (334310). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 8518.30.10 | Line telephone handsets | Free |
| 8518.30.20 | Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: other | Free |