Confirmed HS code
8518.30 - Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers
TARIC code (EU)
8518.30.95 00 - Other (wireless headphones/earphones, not combined with microphone, for use with mobile telephones)
Written rationale
Product classified under Chapter 85 (Electrical machinery and equipment) on the basis that it is a sound-reproducing apparatus operating wirelessly via Bluetooth. The product falls within heading 8518 per Note 3 to Chapter 85 and the Explanatory Note to heading 8518, which includes headphones and earphones whether or not combined with a microphone. Classification at subheading 8518.30 is confirmed. The product is not excluded by any chapter note.
Duty exposure (EU)
MFN rate: 0% under TARIC 8518.30.95 00. No anti-dumping duties currently applicable to this product from the declared country of origin. EU-UK Trade and Cooperation Agreement (TCA) preferential rate: 0% subject to Rules of Origin compliance. Import VAT applicable at destination member state standard rate.
ECCN screening
Product assessed as EAR99 under US Export Administration Regulations. No specific ECCN applies. Export from the US to most destinations does not require a licence under EAR. No EU dual-use classification applicable. Note: standard export controls (OFAC, SDN list screening) apply regardless of EAR99 classification.
Risk flags
No import licence or permit required for this product category in the EU. Product is not on any restricted or prohibited goods list. Radio equipment subject to RED Directive (2014/53/EU) requirements for market access - CE marking and technical documentation required. This is a regulatory requirement, not a customs restriction.
BTI advisory
A Binding Tariff Information ruling is not recommended for this product. The classification is unambiguous and the duty rate is 0%, limiting the financial benefit of a BTI. A BTI would be advisable only if the origin-specific duty rate or Rules of Origin compliance were in question.
Classification confirmed at 8518.30.95 00. Duty rate 0% MFN. Product is EAR99. RED Directive compliance required for EU market access - this is a product compliance obligation, not a customs issue. No BTI recommended at this time. Full written rationale available for customs authority presentation.