Customs - Classification of 'Bluetooth Wireless Headset for mobile phones/cell phones' - CBEC Clarifies
DOUBTS have been raised on whether "Bluetooth Wireless Headset for mobile phones / cell phones" is classifiable in heading 8517 or 8518 of the Customs Tariff.
The relevant text of these headings is as under:
85.17...; 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 ),...
85.18...; headphones and earphones, whether or not combined with a microphone,…
The Board examined this issue in consultation with the Department of Electronics and Information Technology, Ministry of Communication and Information Technology. The Compendium of Classification Opinions reflecting the decisions taken by the Harmonized System Committee (HSC) (47th Session - March 2011) was also referred. As seen, the classification of goods in the First Schedule of the Customs Tariff Act, 1975 is governed by the General Rules for the Interpretation (GRI) of Import Tariff.
Board is of the view that "Bluetooth Wireless headsets for mobile phones / cell phones is correctly classified in heading 85.17, subheading 8517.62, by application of GRI 1 (Note 3 to Section XVI), 3(b) and 6.
Circular No. Dated September 05 2013