CLA-2-85:OT:RR:NC:N1:108
Ms. Suzanne McCaffery
Follick & Bessich
Attorneys at Law
33 Walt Whitman Road, Ste. 310
Huntington Station, NY 11746
RE: The tariff classification of several CD/DVD laser lens cleaners and an optical disc cleaner with related accessories from China
Dear Ms. McCaffery:
In your letter dated April 19, 2012, on behalf of your client, Voxx International, you requested a tariff classification ruling. Samples are being returned as requested.
The subject merchandise, at the time of importation, consists of the following articles put up for retail sale:
A CD/DVD laser lens cleaner, model number RD1141, which is combined with one tiny brush on its underside, and is encased in a standard jewel case;
A CD/DVD laser lens cleaner, model number RD1142, which is combined with two tiny brushes on its underside, and is encased in a standard jewel case in noting that this laser lens cleaner is retail packed with a cleaning solution;
A CD/DVD laser lens cleaner, model number VH1106N, which is combined with six tiny brushes on its underside, and is encased in a standard jewel case in noting that the laser lens
cleaner is retail packed with the following: a radial CD/DVD (optical disc) cleaner, which consists of a circular plastic housing in which the optical disc could be placed; a cleaning solution which consists of a cleaning preparation put up in a 20 ml plastic spray container, with ingredients that include a surface-active agent; and eighteen cleaning wipes, measuring about 4 inches by 4 inches square, that are composed of a 50 percent viscose/50 percent polyester man-made blend (staple fibers), with a needleloom felt construction.
The CD/DVD laser lens cleaners, incorporating cleaning brushes, are in the form of optical discs, which are stated to reproduce spoken directions on how to proceed with the cleaning, in addition to providing on-disc voice instructions to perform various stereo diagnostic tests to set up a home theater system.
You believe that all the above model numbers (RD1141, RD1142 and VH1106N) should be classified in subheading 8523.49.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Discs, tapes, solid-state non-volatile storage devices…and other media for the recording of sound or of other phenomena, whether or not recorded…Optical media: Other: For reproducing sound only. But since the CD/DVD laser lens cleaners (optical discs with cleaning brushes), relating to the above models, are considered to be composite goods for tariff classification purposes, the determination of the essential character of the merchandise must be addressed.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to Explanatory Note VIII to the General Rule of Interpretation 3(b), the essential character may be determined by the nature of the material or component, its bulk, weight or value, or by the role of the constituent material in relation to the use of the goods.
In this regard, it has been found that the essential character of these composite goods is imparted by the CD/DVD optical discs: these optical discs make up the bulk and weight of the merchandise, with each disc being the component that interacts with various machines, such as a DVD player. Therefore, this office agrees that all the above CD/DVD laser lens cleaners are properly classifiable in subheading 8523.49.3000, HTSUS.
Further, since model numbers RD1142 and VH1106N consist of laser lens cleaners packaged, at the time of importation, with other articles for retail sale, the question as to whether these models are considered sets, having an essential character, for tariff classification purposes is required to be addressed. Regarding this matter, Explanatory Note X to the General Rule of Interpretation 3(b) provides that the term "goods put up in sets for retail sale" means goods that consist of at least two different articles which are, prima facie, classifiable in different headings; that consist of articles put up together to meet a particular need or carry out a specific activity; and that are put up in a manner suitable for sale directly to users without repacking.
In the case of model number RD1142, consisting of the CD/DVD laser lens cleaner retail packed with the cleaning solution, all the above criteria are met for this model to be considered a set for tariff classification purposes. Moreover, the essential character of the set is imparted by the CD/DVD laser lens cleaner, since it is the dominant component based upon value, use, and function and the reason for which one would purchase this set.
In reference to model number VH1106N (consisting of the CD/DVD laser lens cleaner retail packed with the CD/DVD cleaner, cleaning solution, and cleaning wipes), this model is not considered a set for tariff classification purposes. Although all the articles are classifiable in different headings and are retail packed at the time of importation for direct sale to the users, the CD/DVD laser lens cleaner and the CD/DVD (optical disc) cleaner are found not to be put up together to meet a particular need or carry out a specific activity. In this regard, the laser lens cleaner is designed to clean, for instance, the internal lens of the CD or DVD player, while the CD/DVD cleaner is designed to clean the optical disc to be inserted, for instance, into the CD or DVD player. Therefore, each of the components comprising model VH1106N will be separately classified.
The applicable subheading for model numbers RD1141 and RD1142 will be 8523.49.3000, HTSUS, which provides for Discs, tapes, solid-state non-volatile storage devices…and other media for the recording of sound or of other phenomena, whether or not recorded…Optical media: Other: For reproducing sound only. The rate of duty will be Free.
The applicable subheading for the CD/DVD laser lens cleaner of model number VH1106N will be 8523.49.3000, HTSUS, which provides for Discs, tapes, solid-state non-volatile storage devices…and other media for the recording of sound or of other phenomena, whether or not recorded…Optical media: Other: For reproducing sound only. The rate of duty will be Free.
The applicable subheading for the CD/DVD (optical disc) cleaner of model number VH1106N will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the cleaning solution of model number VH1106N will be 3402.20.1100, HTSUS, which provides for Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of 3401: Preparations put up for retail sale: Containing any aromatic or modified aromatic surface-active agent. The rate of duty will be 4 percent ad valorem.
The applicable subheading for the cleaning wipes of model number VH1106N will be 5602.10.9090, HTSUS, which provides for needleloom felt and stitch-bonded fiber fabrics, of other than wool or fine animal hair. The rate of duty will be 10.6 percent ad valorem.
The cleaning solutions of model numbers RD1142 and VH1106N may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
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 Lisa Cariello at (646) 733-3014.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division