Acupuncture can absolutely help with tinnitus. As it stimulates the body's self-healing abilities as long as the tinnitus is within the grasp of the body's healing potential acupuncture can make a difference. The only time when acupuncture is unlikely to have much effect is when the tinnitus is steady and constant and doesn't seem to be effected by anything. If it never changes for any reason it is likely beyond the ability of the body to heal, and thus acupuncture won't be particularly helpful.