CLA-2-85:RR:NC:1:112 L81629
Jason M. Waite
Alston & Bird LLP
601 Pennsylvania Avenue, N.W.
North Building, 10th Floor
Washington, DC 20004-2601
RE: The tariff classification of parts of the Quixtar eSpring Water Treatment System from an unspecified country
Dear Mr. Waite:
In your letter dated December 22, 2004, you requested a tariff classification ruling on behalf of Access Business Group International LLC of Ada, Michigan.
The first two items concerned are components WSA1913 and WSA1810; they are green, multi-component circuit boards with attached small, plastic indicator panels containing light-emitting diodes (LEDs). The functions of WSA1913 and WSA1810 are to track the total water flow through the water filter, calculate when the filter needs to be changed and activate the LEDs as a signal to the user when they do.
The applicable subheading for components WSA1913 and WSA1810 will be 8531. 20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Electric ... visual signaling apparatus ... : Indicator panels incorporating ... light emitting diodes (LEDs): Other. The rate of duty will be Free.
The third item is the component CMC1288 which is a green circuit board with built-on LCD screen and attached wires. This item acts a means to notify the user when the water filter needs to be changed.
The applicable subheading for component CMC1288 will be 8531.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Electric ... visual signaling apparatus ... : Indicator panels incorporating liquid crystal devices (LCDs) ... : Incorporating LCDs. The rate of duty will be Free.
The fourth item is the WSA1395; it is two tan multi-function circuit boards connected by wire spirals. It functions, among other things, to collect and process water flow information and convey this information to the user through visual signals using a vacuum fluorescent display (VFD).
The WSA1395 performs various functions, none of which assumes greater weight than another when determining its “essential character”; therefore, the General Rules of Interpretation (GRIs) of the Harmonized Tariff Schedule of the United States (HTSUS) must be utilized in its classification. In this case, GRI 3(c), which directs that the classification be placed under the “heading which appears last in numerical order among those which equally merit consideration” applies.
The applicable subheading for WSA1395 will be 8531.80.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Electric ... visual signaling apparatus ... : Other apparatus: Indicator panels: Incorporating electric discharge (fluorescent) devices. The rate of duty will be 1.3%.
The last item is the WSA1440; it is a multi-function printed circuit whose functions include collecting and processing water flow information and conveying them to the user on a light-emitting diode (LED) screen. No screen, however, however is incorporated into the board, itself.
The applicable subheading for the WSA1440 will be 8531.90.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for Electric ... signaling apparatus ... : Parts: Printed circuit assemblies: Of [Indicator panels incorporating ... light emitting diodes (LEDs)]. The rate of duty will be Free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Laman at 646-733-3017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division