CLA-2-90:OT:RR:NC:N2:212
Ruling Tian
IDWOODS
75 Glenburn Court, Apt 114 Hamilton, ON L8E 1C7 Canada
RE: The tariff classification of a wood identification kit from China
Dear Mr. Tian:
In your letter dated July 1, 2024, you requested a tariff classification ruling.
The merchandise under consideration is described as a wood identification kit which includes the following items: pocket microscope, four pieces of sandpaper, a Nano brush, multiple wood samples, a wood model, and microphotographs. You state that the kit is an educational accessory for helping collectors or students identify certain wood samples. The user will sand the wood samples and then use the microscope to examine and identify the nature of the wood per the supplied microphotographs.
Based upon the information presented with your request, it is the opinion of this office that the subject kit meets the definition of goods put up in sets for retail sale. As such, we look to General Rule of Interpretation (GRI) 3, which guides the classification in these instances. GRI 3(a) states that the heading that provides the most specific description shall be preferred over those offering a more general description. In the case where two or more headings refer to only part of an item in a composite good or set, then those headings are deemed to be equally specific and classification is determined based on the rules set forth in GRI 3(b) or, subsequently, GRI 3(c). GRI 3(b) states in part that sets, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component that gives them their essential character.
Upon review of the facts presented, it is our view that the microscope is the essential character of the kit and will be the determining factor in the classification. We note that the microscope is designed to be attached to a cell phone via an incorporated clip and placed over the camera lens of the phone. The microscope acts as a magnifier for the cell phone camera allowing the user to view the enhanced image on the cell phone screen and take photographs when appropriate. The microscope further incorporates a focusing wheel and LED lights to better view the sample wood. The microscope can function up to 120x magnification. You state that the device is a magnifier and does not function as a stereo or compound microscope.
The applicable subheading for the wood classification kit will be 9013.80.9100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories thereof: Other devices, appliances and instruments: Other. The general rate of duty will be 4.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9013.80.9100, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9013.80.9100, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at:
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions
https://www.cbp.gov/trade/remedies/301-certain-products-china
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division