HS Code for Headphones
Headphones, earbuds and headsets usually point toward subheading 8518.30 of the HTSUS, which covers headphones and earphones, whether or not combined with a microphone. For most consumer headphones the 10-digit line to explore is 8518.30.20.00, which carries a general rate of Free, and wireless or Bluetooth models generally stay in the same subheading. Nearby lines in heading 8518 separate standalone microphones, loudspeakers, amplifiers and parts, so the main thing worth checking is what the device actually is.
HTS Codes for Headphones
| HTS Code | Description | Duty Rate |
|---|---|---|
| 8518.30.20.00 | Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: other Over-ear and on-ear headphones, earbuds, in-ear monitors, wireless and Bluetooth headphones, and gaming or office headsets with a built-in microphone | Free |
| 8518.30.10.00 | Headphones and earphones, whether or not combined with a microphone: line telephone handsets Handsets for corded or cordless line telephones (shown for contrast with headphones) | Free |
| 8518.10.80.30 | Microphones and stands therefor: other, microphones Standalone microphones such as USB, studio and lavalier microphones, not combined with headphones | Free |
| 8518.21.00.00 | Loudspeakers: single loudspeakers, mounted in their enclosures Single portable or Bluetooth speakers in their own enclosure (shown for contrast with headphones) | Free |
| 8518.22.00.00 | Loudspeakers: multiple loudspeakers, mounted in the same enclosure Speaker systems and soundbars with two or more drivers in one enclosure | Free |
| 8518.40.20.00 | Audio-frequency electric amplifiers: other Standalone headphone amplifiers and other audio-frequency amplifiers | Free |
| 8518.90.81.00 | Parts of microphones, loudspeakers, headphones and earphones, amplifiers and sound amplifier sets: other Parts such as replacement ear cushions, drivers and headbands identifiable for use with headphones and speakers | Free |
| 9021.40.00.00 | Hearing aids, excluding parts and accessories thereof Hearing aids worn in or behind the ear to compensate for hearing loss (shown for contrast with earbuds) | Free |
How to Approach Classification for Headphones
Headphones are provided for in heading 8518 of the HTSUS, which covers microphones, loudspeakers, headphones and earphones, audio-frequency amplifiers and sound amplifier sets. Within the heading, subheading 8518.30 takes in headphones and earphones whether or not combined with a microphone, along with sets consisting of a microphone and one or more loudspeakers. That wording is why over-ear headphones, on-ear headphones, earbuds, in-ear monitors and headsets with a boom microphone generally point toward the same subheading.
Inside 8518.30 the split is between line telephone handsets (8518.30.10) and everything else (8518.30.20). A handset for a corded or cordless landline phone points toward the first line; ordinary consumer, gaming, studio and office headphones and headsets point toward 8518.30.20.00.
Wireless connectivity does not usually move headphones out of heading 8518. Bluetooth headphones and true wireless earbuds contain a radio module, but their principal function is still converting an audio signal into sound at the ear, so they generally stay at 8518.30. Noise-cancelling circuitry, a charging case sold with the earbuds, and on-board controls usually travel with the headphones as well.
The neighbors in heading 8518 are worth knowing because they are easy to mix up in a mixed shipment. Standalone microphones point toward 8518.10, portable or Bluetooth speakers in their own enclosure toward 8518.21 (single) or 8518.22 (multiple), dedicated headphone amplifiers toward 8518.40, and identifiable parts such as replacement ear cushions and drivers toward 8518.90.
One boundary sits outside chapter 85 entirely: hearing aids, which compensate for a hearing defect, point toward heading 9021 in chapter 90 rather than 8518. Earbuds sold with hearing-assist or amplification features are worth a closer look against that line. Smart glasses, smartwatches and other devices that happen to play audio are a separate question again, since their principal function usually lies elsewhere.
Duty Rate Overview
General duty rates across the headphone and related audio lines shown are Free, including consumer headphones and headsets at 8518.30.20, telephone handsets at 8518.30.10, microphones at 8518.10, loudspeakers at 8518.21 and 8518.22, amplifiers at 8518.40, parts at 8518.90, and hearing aids at 9021.40. Because the base rate is Free across these lines, the main reason to identify the right subheading is a better classification suggestion rather than a change in the estimated base duty. Additional duties such as Section 301 or IEEPA-based tariffs may apply to consumer electronics depending on country of origin, so the total estimate can differ from the base rate. These figures are estimates for general planning purposes only.