CLA-2-49:OT:RR:NC:N2:234
Ms. Olivia C. Campos
Film Logic Customs Brokers
13126 S. Broadway
Los Angeles, CA 90061
RE: The tariff classification of a lap counter from China
Dear Ms. Campos:
In your letter dated September 22, 2010, on behalf of Station Platform doing business as Bettertimes, you requested a tariff classification ruling.
In your ruling request you describe a lap counter that you will be importing. The lap counter is designed to display the number of laps (up to 69) for distance swimmers. It is stated in the descriptive literature that the team name can be printed on the product at no additional cost when a minimum number are purchased. The descriptive literature indicates that the lap counter can be made with or without a handle and varies in size.
After reviewing the documentation, Customs and Border Protection (CBP) has determined that the lap counter will not be considered as a measuring instrument as defined in Heading 9209 of the Harmonized Tariff Schedule of the United States (HTSUS). The counter doesn’t automatically record each lap, but is manually flipped as an individual counts the laps. The item is excluded from Chapter 39 by Note 2 to Section 7 of the HTSUS, because printing is not merely incidental, therefore, it is the opinion of this office the item is more specifically provided for in Chapter 49 of the HTSUS.
The applicable subheading for the lap counter will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including pictures and photographs not enumerated elsewhere in the HTSUS. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division