GIR 1 TERMS OF HEADING 8518 INCLUDES HEADPHONES AND EARPHONES. GIR 6 TERMS OF ONE-DASH SUBHEADING 8518.30. HEADPHONES, AND EARPHONES, WHETHER OR NOT COMBINED WITH MICROPHONE, AND SETS CONSISTING OF A MICROPHONE AND ONE OR MORE LOUDSPEAKERS: CN CODE 851830.20. LINE TELEPHONES HANDSETS. TARIC 85183020.00.