CLA-2-91:OT:RR:NC:N4:414
Mr. Troy D. Crago-Edwards
CE Consulting Services, LLC
501 Esplanade #228
Redondo Beach, CA 90277
RE: The tariff classification of the Sight Saver from China
Dear Mr. Crago-Edwards:
In your letter dated July 27, 2011, on behalf of Atico International USA, Inc., you requested a tariff classification ruling. A sample of the Sight Saver was submitted with your letter and will be returned as requested.
Item number A0058CA00727 is identified as a Sight Saver. The Sight Saver is a combination article that consists of a timer, a signaling device and a vision testing paper chart in a clear front plastic panel case. The Sight Saver is approximately four inches by five inches in size and has an on/off set button. The back has a magnet and contains a battery compartment. The required CR2032 battery is included. The clear plastic panel case has an opening at the top for sliding in the vision testing paper chart. The vision testing paper chart has printed grid lines with a dot in the center. If the lines on the vision testing paper chart look blurry or wavy, or if the user sees blank or dark spots on the vision testing paper chart, the user is advised to contact their eye doctor.
The Sight Saver incorporates a timer and a signaling device, in addition to the vision testing paper chart. Pressing the button on the plastic panel case starts the 24 hour timer. After 24 hours, the device will beep and the LED light will flash for 30 seconds to remind the user to perform the vision test. The button is pressed again to reset the Sight Saver for the next day. The Sight Saver is packaged in a blister pack ready for retail sale and is suitable for household use only.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation taken in order. Each combination timer, signaling device and vision testing paper chart is a composite article that is classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this composite article. Accordingly, the Sight Saver will be classified according to General Rule of Interpretation 3(c) of the HTSUS which states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration." Applying GRI 3(c), the Sight Saver is classifiable under heading 9106, HTSUS, since it occurs last in numerical order of the competing headings. The applicable subheading for the Sight Saver will be 9106.90.65, HTSUS, which provides for time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time registers, time-recorders); other; other; apparatus for measuring, recording, or otherwise indicating intervals of time, with clock or watch movements, battery powered; other. The rate of duty will be 15 cents each plus 2.3 percent ad valorem plus 0.8 cents per jewel.
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 Barbara Kiefer at (646) 733-3019.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division